Unfair Fire Tax Committee v. City of Oakland

The Unfair Fire Tax Committee, an association of property owners (hereafter plaintiff), brought an action against the City of Oakland (hereafter the City) to challenge the creation of a fire suppression assessment district (hereafter fire suppression district) and now appeals an order sustaining the City’s demurrer to its second amended complaint and dismissing the complaint. We reverse.

PROCEDURAL BACEGROUND

Plaintiff’s complaint, as amended, alleges an action in accordance with Code of Civil Procedure section 863 to determine the validity of the creation of the Oakland Wildfire Prevention Assessment District by Resolution No. 78305 adopted on January 20, 2004 by the Oakland City Council. The complaint alleges that the City failed to follow the procedures of Government Code section 50078 et seq. for the creation of a fire suppression district, the procedures of Government Code section 53750 et seq. implementing Proposition 218 (Cal. Const., arts. XIIIC & XIIID) by giving property owners protest rights to block special assessment districts, the California Environmental Quality Act, and the California Endangered Species Act. As relief, the complaint prays for a writ of…