McBrearty

In 1991, the City of Brawley (the City) adopted an ordinance imposing a utility tax on its residents and began collecting the tax. In 1996, Jenean McBrearty filed a petition for writ of mandate in superior court, contending, in part, that the City was required to submit the utility tax to a vote of the local electorate pursuant to statutes created by a 1986 initiative measure known as Proposition 62. The trial court issued a writ of mandamus requiring the City to submit the tax to a vote within approximately four months. The City appeals, contending that this action is barred by the statute of limitations and that the law does not, or should not be interpreted to, require it to place the utility tax on the ballot. We find the City’s arguments unavailing and affirm the issuance of a writ of mandate, although we modify the scope of the order.

Background

1. Law Relating to Local Taxation

In 1986, the voters approved Proposition 62, a statutory initiative, to increase the control of the electorate over local taxation. The initiative added sections 53720 through 53730 to the Government Code. It prohibited local governments from imposing any general tax unless and until the…