Neecke

I. Introduction

This appeal arises from a tax refund action brought by Joel Neecke (Neecke) against the City of Mill Valley (City) and other defendants. Neecke, on behalf of himself and others similarly situated, challenged the City’s “municipal services tax,” which was levied on real property owners beginning in fiscal year 1985-1986 and continuing, on the ground that it violated state constitutional provisions adopted by the voters as part of Proposition 13.

The trial court held that the tax (1) in its forms prior to its 1989 amendments, violated section 1 of article XIII of the state Constitution (hereafter simply section 1), which prohibits flat taxes on real property, and (2) in both its past form and its form at the time of trial, violated section 4 of article XIII A of the state Constitution (hereafter simply section 4), which prohibits the adoption of a “special tax” without two-thirds approval by the local electorate.

By stipulation, the issue of class certification was deferred until after the trial on the merits. When the motion was brought, the trial court denied it.

Notwithstanding the denial of the motion for class certification, the trial court found…