Laserfiche WebLink
Page 2 <br />If the McBrearty statute is upheld, it will support the beginning of a new three-year <br />period to invalidate an ordinance any time case law is changed to create a new basis to <br />attack the ordinance. This means challenges could occur decades after an ordinance is <br />enacted. <br />The option advocated by the HJTPA means that the validity of an ordinance creating a <br />tax always may be questioned because a never-ending series of three year statutes of <br />limitation follow one after the other each time a taxpayer is obligated to pay the tax. <br />This would not be a favorable result for Colton. <br />The amicus brief will emphasize the need for orderly financial planning for all cities and <br />explain the fiscal chaos that would occur by allowing tax ordinances to be challenged <br />not only after the passage of three years, but for an undetermined period of time. <br />ALTERNATIVES: <br />Direct the City Attorney to advise the City of La Habra to list the City of Colton as <br />a supporter of the amicus curiae brief. <br />2. Take no action. <br />FINANCIAL IMPACT: <br />None. <br />ENVIRONMENTAL IMPACT: <br />None. <br />RECOMMENDATION: <br />Staff recommends that the City Council join in the amicus curiae brief. <br />Report Prepared By: Sonia R. Carvalho, City Attorney <br />RVPUB\NGS\552426 <br />