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Modification: Zolly v. City of Oakland

Lower Court

Alameda County Superior Court

Franchise fee may constitute a tax subject to article XIII C to the extent it is not reasonably related to the value received from the government.





Court

California Courts of Appeal 1DCA/1

Cite as

2020 DJDAR 3572

Published

Apr. 21, 2020

Filing Date

Apr. 17, 2020

Opinion Type

Modification

Disposition Type

Affirmed (in part)


ROBERT ZOLLY et al.,

Plaintiffs and Appellants,

v.

CITY OF OAKLAND,

Defendant and Respondent.

 

No. A154986

(Alameda County

Super. Ct. No. RG16821376)

California Courts of Appeal

First Appellate District

Division One

Filed April 17, 2020

 

Trial Judge: Hon. Paul D. Herbert

 

Counsel

 

Zacks, Freedman & Patterson and Andrew M. Zacks; Katz Appellate Law and Paul J. Katz for Plaintiffs and Appellants.

Barbara Parker, Doryanna Moreno, Maria Bee, David Pereda and Celso Ortiz, City Attorney; Chao ADR, PC and Cedric C. Chao; DLA Piper LLP, Tamara Shepard and Mauricio Gonzalez, for Defendant and Respondent.

 

THE COURT:

 

It is ordered that the opinion filed herein on March 30, 2020, be modified as follows:

1. On page 2, at the end of footnote 2, add the following sentence:

On February 20, 2020, the City filed an unopposed request for judicial notice of (1) a March 2014 report by the California Legislative Analyst's Office entitled "A Look at Voter-Approval Requirements for Local Taxes," and (2) excerpts from the Voter Information Guide, General Election (Nov. 2, 2010). We grant the request. (Evid. Code, § 452, subd. (c).)

 

There is no change in judgment.

Respondent's petition for rehearing is denied.

 

 

Dated:

Humes, P.J.

#275097

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