Howard Jarvis Taxpayers Assn. v. City of Roseville

At the November 7, 2000, General Election, a majority of the voters of the City of Roseville (the City) voted to approve two conflicting tax measures. Measure Q proposed to ratify the City’s utility user’s tax and to restrict use of its revenues to certain specified purposes. Measure S proposed to repeal the City’s utility user’s tax.

In an action for declaratory relief brought by plaintiffs Howard Jarvis Taxpayers Association and Phil Ozenick, the trial court determined that Measure Q proposed a special tax requiring approval by two-thirds of the voters and that, because it did not obtain such approval, Measure Q was ineffective for any purpose. The court determined that Measure S required majority approval, was so approved, and effectively repealed the utility user’s tax. The City appeals. We agree with the trial court and shall affirm the judgment.

Background

The City is a charter city. In 1971, its city council, without a vote of the electorate, adopted by ordinance a utility user’s tax on electricity. In 1990, again without a vote of the electorate, the tax was expanded to include other utilities, including water, telephone, sewer, refuse, gas, and cable…