2000 AGN MAR 07 I08 - Laserfiche WebLink

Browse Search

CITY OF COLTON AGENDA REPORT FOR COUNCIL MEETING OF March 7, 2000 'AL: Henry T. Garcia, City Manager FROM: City Attorney BJECT: Request for Amicus Curiae Support in Howard Jarvis Taxpayers Association v. City of La Habra DATE: February 11, 2000 BACKGROUND: From time to time, public agencies seek the City's support as an amicus curiae (a friend of the court). There is no cost to the City to participate as an amicus curiae. The City of La Habra is seeking support in the case described below which involves the issue of the three-year statute of limitations on tax claims. DISCUSSION/ANALYSIS: The Howard Jarvis Taxpayers Association (HJTPA) challenged the validity of the City of La Habra's utility users' tax ordinance. The applicable statute of limitations came into question and as a result, the appellate court in the La Habra case concluded that a three-year statute of limitations begins to run upon enactment of the ordinance. The case is now on appeal to the California Supreme Court. This case deals with: 1) The applicability of a three-year statute of limitations which limits attacks on the enactment of taxes, and 2) the question of when that statute of limitations begins to run. In the La Habra case, the State Supreme Court will consider potentially applicable statutes of limitation to be applied to protect La Habra's ordinance. The potential statutes to be examined will include: The appellate court's decision that a three year statute begins upon enactment of the ordinance. A three-year statute accruing upon the date when a case became final and changed law (adopted by the appellate court in McBrearty v. City of Brawley, 1997); and A new three-year statute accruing each time a tax becomes payable (advocated by the HJTPA). Item #8