Miner's Camp v. Foresthill Public Utility Dist. CA3

BACKGROUND

A Proposition 13 restricted the ability of state and local governments to impose taxes but local governments circumvented those limitations by labeling increases in rates for services as fees, charges or assessments rather than taxes. (Plantier, supra, 7 Cal.5th at 380-381; Valley Baptist Church v. City of San Rafael (2021) 61 Cal.App.5th 401, 421; Silicon Valley Taxpayers’ Assn. v. Garner (2013) 216 Cal.App.4th 402, 406.) In 1996, voters passed Proposition 218, known as the “Right to Vote on Taxes Act,” to fill in perceived loopholes in Proposition 13. (Voter Information Guide, Gen. Elec. (Nov. 5, 1996) text of Prop. 218, § 1, p. 108; Paland v. Brooktrails Township Community Services Dist. Bd. of Directors (2009) 179 Cal.App.4th 1358, 1365 (Paland).) The Findings and Declaration section of Proposition 218 stated that local governments had subjected taxpayers to excessive tax, assessment, fee and charge increases, and Proposition 218 would protect taxpayers by limiting the methods by which local governments exacted revenue without their consent. (Voter Information Guide, text of Prop. 218, §§ 3-4, pp. 108-109.) The electorate intended the provisions of Proposition 218…