Green v. Logan CA2/8

CourtCalifornia Court of Appeal
DecidedJune 2, 2014
DocketB248773
StatusUnpublished

This text of Green v. Logan CA2/8 (Green v. Logan CA2/8) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Green v. Logan CA2/8, (Cal. Ct. App. 2014).

Opinion

Filed 6/2/14 Green v. Logan CA2/8 NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION EIGHT

HARLAN GREEN, B248773

Plaintiff and Appellant, (Los Angeles County Super. Ct. No. BS138340) v.

DEAN LOGAN, as Registrar- Recorder/County Clerk, etc.,

Defendant and Respondent; ___________________________________

COUNTY OF LOS ANGELES et al.,

Real Parties in Interest and Respondents.

APPEAL from the judgment of the Superior Court of Los Angeles County. Ann I. Jones, Judge. Affirmed.

Huskinson, Brown & Heidenreich, David W.T. Brown, and Paul E. Heidenreich for Plaintiff and Appellant.

Nossaman, Lloyd W. Pellman, Winfield D. Wilson, and Stephen P. Wiman for Defendant and Respondent, and Real Parties in Interest and Respondents. ********** Plaintiff and appellant Harlan Green, a resident and voter in the County of Los Angeles (County), filed this action seeking to set aside the election results for two county measures, Measure H and Measure L, placed on the ballot by real party in interest and respondent County in the June 5, 2012 general election. The trial court sustained, without leave to amend, the demurrer to plaintiff’s first amended pleading and entered a judgment of dismissal from which plaintiff now appeals. Plaintiff primarily contends the trial court erred in dismissing the action as the first amended pleading stated facts showing Measure H and Measure L were unconstitutional, the ballot and election materials for the two measures were misleading and resulted in the effective disenfranchisement of voters, and sufficient grounds were pled to support writ relief and declaratory relief related to the two measures. We conclude there are no grounds for reversing the judgment of dismissal, and therefore affirm. FACTUAL AND PROCEDURAL BACKGROUND We summarize the material facts alleged in the operative pleading, as well as the incorporated exhibits which consisted of the challenged ballot and election materials. On the June 5, 2012 ballot, Measure H was titled “Los Angeles County Hotel Occupancy Tax Continuation Measure” and sought a vote on the following proposition: “Shall the existing unincorporated county hotel room tax be readopted to ratify, continue, and update the existing ordinance at the current rate of 12 percent to fund essential County general fund services, such as parks, libraries, senior services, and law enforcement; to continue exempting hotel stays longer than 30 days, to add exemptions for emergency shelter referrals, and for individuals on official government business pursuant to federal law?” Measure H is referred to by the parties as the “Hotel Tax.” Measure L was titled “Los Angeles County Landfill Tax Continuation Measure” and sought a vote on the following proposition: “Shall Los Angeles County’s existing tax on landfills be readopted to ratify and continue the existing 10 percent tax on landfill operators’ gross receipts from waste disposal in landfills in the unincorporated county, to fund essential general fund services, such as parks, libraries, senior services, and law enforcement; and to update the administrative appeal process, and clarify definitions to

2 ensure the tax is properly calculated?” Measure L is referred to by the parties as the “Landfill Tax.” The Hotel Tax was originally enacted in 1964 as ordinance No. 8607. (L.A. County Mun. Code, § 4.72.010.) In 1990, the Board of Supervisors for the County (Board) authorized an increase of the Hotel Tax to 12 percent, from its previous rate of 10 percent. (§ 4.72.430.) The increase became effective in 1991 and assessments and collections of the tax at the new rate began thereafter. The Hotel Tax is also commonly referred to as a transient occupancy tax, and is a general tax imposed on occupants of hotels and motels in the unincorporated areas of the County, subject to certain exemptions. The Landfill Tax was originally enacted by the Board in December 1990. (L.A. County Mun. Code, § 4.63.010.) The Landfill Tax is a general tax imposed on operators of landfills in the unincorporated areas of the County at the rate of 10 percent of gross receipts. Defendant and respondent Dean Logan was appointed as the County’s Registrar- Recorder and County Clerk in July 2008. Real party in interest and respondent John Krattli was acting County Counsel in 2012 with the responsibility for drafting and analyzing the propriety of ballot and election materials for the County. Real party in interest and respondent Board authorized both County measures for placement on the June 5, 2012 ballot. The “Impartial Analysis of Measure H” provided, in relevant part, as follows: “Approval of Measure H would amend and readopt an existing County ordinance to authorize continued, and ratify past, collection of a Transient Occupancy Tax (‘Hotel Tax’), at a rate of 12%, on occupants of hotels and motels within the unincorporated area of the County of Los Angeles. “The Hotel Tax is a general tax which provides funding for essential government services including parks, libraries, senior services, law enforcement, and other general fund services. The Hotel Tax would continue to be imposed on every temporary, or transient, occupant of a hotel, motel or other place of lodging within the unincorporated

3 area of the County, and would be imposed at the current rate of 12%, which rate was adopted by ordinance by the Los Angeles County Board of Supervisors on December 18, 1990. “This measure clarifies the definition of ‘transient’ to exempt any person occupying space in a hotel or motel for a period of longer than 30 days upon written agreement[;] emergency shelter referrals[;] and employees of federally-related agencies who are travelling on official government business. “The current Hotel Tax rate of 12% has been in effect since January 1991. From August 1983 until January 1991, the Hotel Tax rate was 10%. The present Hotel Tax rate is the subject of existing litigation. An adverse decision in that litigation may result in reverting the Hotel Tax to its pre-1991 rate of 10%, which would reflect a reduction of approximately $2.1 million per year in general funds, and may also result in refunds of 2% of the tax paid to those persons who occupied hotel or motel rooms in the unincorporated area during certain periods of time. “Approval of this measure ratifies the current rate and approves the past collection of the Hotel Tax from transients who occupied hotels and motels in the unincorporated area of the County of Los Angeles. “This measure requires a majority vote of the qualified voters in the County of Los Angeles who cast votes in the election.” An argument in favor of the measure was submitted by various County officials, including the then-Chairman of the Board, stating that a change in state law “requires County voters to ratify this tax in order to maintain it at its current rate.” The ballot materials indicated that no argument against the measure was submitted. The full text of the proposed amended ordinance was included in the election materials. The “Impartial Analysis of Measure L” provided, in relevant part, as follows: “Approval of Measure L would amend and readopt an existing County ordinance to authorize continued collection of the Business License Tax on Disposal Facilities (‘Landfill Tax’). The measure would additionally ratify past collections. The existing

4 Landfill Tax rate is 10% of gross receipts, imposed on operators of landfills in the unincorporated area of the County of Los Angeles.

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Green v. Logan CA2/8, Counsel Stack Legal Research, https://law.counselstack.com/opinion/green-v-logan-ca28-calctapp-2014.