Alameda County Taxpayers' Assn., Inc. v. City of Oakland

I. BACKGROUND

A. Measure Y Measure Y, an initiative measure to amend the Oakland Municipal Code, appeared on the ballot for Oakland voters for the November 2022 general election. In a July 2022 resolution directing that the measure be placed on the ballot, the Oakland City Council stated the city clerk had certified that the petition proposing the amendment had been signed by the requisite number of registered voters. Measure Y proposed a parcel tax of $68 per year for single-family parcels (with varying amounts for other parcels) for 20 years, beginning on July 1, 2023, to raise about $12 million per year to fund the operations of the Oakland Zoo. As noted, the Oakland Zoo is owned by the City and managed by the Conservation Society pursuant to a management agreement. The current

1 Undesignated article references are to the California Constitution.

2 management agreement expires on October 31, 2039. The contract can be terminated by mutual consent or for an uncured breach of a material provision of the contract. Under Measure Y, the amounts collected through the parcel tax are to be placed in a special fund in the City treasury and then distributed to the “Zoo Operator” (i.e.,…