Logan

We declare the unconstitutionality of the voter approval requirement for local general tax enactments adopted by the electorate as part of a statewide statutory initiative (Proposition 62) in the November 1986 General Election and codified as Government Code sections 53723 and 53724. We further decide that the enforcement provisions codified in section 53728, reducing a local government’s share of property taxes on a dollar-for-dollar basis for general taxes enacted and collected without voter approval, cannot withstand constitutional scrutiny. As a result, the City of Woodlake’s general utility users tax was validly enacted and the County of Tulare is improperly withholding property taxes from the city to offset the utility tax.

Facts

The facts were stipulated to by the parties and are not in dispute. Appellant City of Woodlake is a general law city. Its city council enacted by unanimous vote on May 22, 1989, a general utility tax on electrical power, gas, telephone, and cable television service supplied and consumed within the city. The tax was levied to benefit the general fund of the city. The tax became effective 30 days after adoption and was not submitted to the…