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r/ A-��- RECENT LEGAL ADVOCACY FILINGS The League would like to provide special thanks tions subsequenUy changed leading to appreciation to the volunteers listed below who wrote fiend-of- of the property. The trial court concluded that once a the-court briefs and letters, or providPd comments to propertys value is reduced, the assessor may only the Attomey General for their efforts o�� behalf of the increase the property's tax rate by 1wo percent per League. League action and a brief sun ;mary of the year, based on its lowest valua6on even 'rf the pro� - case or Attomey General opinion appear 6elow. erty has appreciated abo�e its acquisition price. The trial court's troubling conciusion will lead to both a Tort Claims Act Filing Compliance dedine in tax revenues to public agencies and an unstable taxation system subject to market condi- The League recently filed a fiend-o� the-court tions. brief with the Califomia Supreme Court urging the court to reverse the court of appeal ruling involving The name of the case is County of Orange v. compliance with the claim-filing requirements of the Bezaire, No. G032412, (4'" Dist). Tort Claims Act. The League thanks Jonathan Hobbs with Kronick, Moskovitz, Tiedemann 8 Girard, for writing the friend-0f-the�ourt brief on Supplemental Property Tax �olates Proposition behalf of the League. 13 The court of appeal concluded that an individual The League filed a letter brief seeking decertifica- suin a ublic a en tion from publicaUon of an opinion involving whether a g p g cy is not required to state that the �y�s supplemental property tax that funds city individual complied with the claims statute when filing employees' retirement benefrts violates Proposfion a lawsuit. The court of appeal's conclusion would �3. The League thanks Steve Mayer with prevent public agencies from dismissing claims at Howard, Rice, Nemerovski, Canady, Falk & an early stage in litigation, and would lead to unnec- essary and increased litigation expenses. The name �bkin for writing the letter brief on behaff of the of the case is Stafe of Califomia v. Superior Court League seeking decertification from publication. (Bodde), No. S114171. The Court of a ppeal concluded that the tax violated Proposition 13 and required the city to issue Property Taxes and Proposition 13 refunds to properly owners. ff the opinion is decerti- The League recently filed a fiend-of-the-court f � from publication it will not serve as binding brief and letter in two cases involving the scope of p��ent on other local agencies, only the parties authority the county tax collector has to collect involved in the case. The name of the cases is Howard Jarvis Taxpayers Association v. City of property taxes under Proposition 13. Huntington Beach, 110 CalApp.4th 1375, 2 The League filed a friend-of-the-court brief with Cal.Rptr.3d 514, (4th Dist. Jul. 30, 2003). the court of appeal urging the court to reverse the trial court ruling that the tax collector may not cumu- Swap Meet License Fee Shifting latively restore properry tax rates more than two The League submitted comments to the Attomey percent each year. The League thanks Ruth General on the question of whether a city may adopt Sorensen with the Califomia State Association of Counties for writing the friend-0f-the-court brief on an ordinance shifting annual business license fees behalf of the League and CSAC to the court of �r^'�� Parties without voter approval. The appeal. League thanks Mark Mandell with Colantuono, Levin $ Rozell, forwriting the comments on behalf The issue arose in the conte� of a ro °f �e League. p perty that declined in value due to market conditions. The The Attomey General issued an opinion favorable depreciation of the property resulted in a reduction in the amount of property taxes owed. Market condi- to cities concluding that a city may, by ordinance, shift the burden of an annual business license fee Continued on Page 5 Visit the League's Official Web Site•-www.cacities.org PRIORITY FOCUS/PAGE 3