Howard Jarvis Taxpayers Ass'n v. City of Los Angeles

Plaintiffs and appellants in this action are two nonprofit corporations, the Howard Jarvis Taxpayers Association and the Apartment Association of Los Angeles County, Inc., and three individuals, Ivan Shinkle, Harold Greenberg and Mark Dolan (collectively referred to as appellants). In June 1999, they brought a class action lawsuit on behalf of all individuals and entities who paid for water services in the City of Los Angeles from 1995 to the present, for declaratory relief, taxpayers’ injunctive relief (Code Civ. Proc., § 526a), writ of mandate, and damages, against the City of Los Angeles and the Los Angeles Department of Water and Power (collectively referred to as respondents). In October 1999, respondents’ demurrer was sustained without leave to amend and the matter was dismissed. This appeal followed. We affirm the judgment (order of dismissal).

Factual and Procedural Background

In their complaint, appellants allege that they were overcharged for water services and that the overcharges resulted in a surplus in the city’s water revenue fund. Appellants allege that during 1995-1999, respondents illegally transferred the surplus of approximately $87 million from the…