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HomeMy WebLinkAbout28-City Attorney . CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: James F. Penman Subject: Howard Jarvis Taxpayers Assoc. v. City of La Habra -- Authorization to Join Amicus Brief in Support of the City of La Habra Dept: CITY ATTORNEY Date: February 10,2000 ORIGINAL Synopsis of Previous Council action: None. Recommended motion: Authorize the City of San Bernardino to join amicus brief in support of the City of La Habra. ..~ Signature Contact person: Robert L. Simmons Phone: 5355 Supporting data attached: Staff Report Ward: All FUNDING REQUIREMENTS: Amount: None Source: Finance: Council Notes: Agenda Item No.-.U "-/aJbd STAFF REPORT Council Meeting Date: Februa'1f 22. 2000 TO: Mayor and Common Council FROM: James F. Penman, City Attorney DATE: February 10, 2000 AGENDA ITEM: Howard Jarvis Taxpayers Assoc. v. City of La Habra - Authorization to Join Amicus Brief in Support of the City of La Habra The City of La Habra is requesting amicus support in the above matter. The issue is the three year statute of limitations limiting attacks on taxes enacted after Proposition 62. Proposition 62 requires that special taxes be approved by a two-thirds vote of the people. There are three options: 1. A three-year statute accruing upon the enactment of the ordinance; 2. A three-year statute accruing upon the date when a case became final and changed the law; and 3. A new three-year statute accruing each time a tax becomes payable. In this case, the Court of Appeal applied option number 1. The courts of Appeal have split. In McBrearty v. City of Brawley, the Court adopted option number 2. The third option is being pushed by the Howard Jarvis Taxpayers Association. The effect of any option other than number 1 is to have a perpetual statute of limitations. This brief will argue the need for cities to have a short limitations period to be able to engage in sound fiscal planning. There is no charge to the City. Approximately, 80 cities joined at the appellate court level. CSAC has already joined in this brief. The issue is important to all governmental entities that levy taxes The City Attorney recommends that the City of San Bernardino join in the amicus brief in the California Supreme Court. There is no cost to the City for doing so.