Amended IN Senate May 29, 2018 Amended IN Assembly April 12, 2018 Amended IN Assembly March 19, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2376Introduced by Assembly Member Mark StoneFebruary 14, 2018 An act to amend Section 526a of the Code of Civil Procedure, relating to civil actions.LEGISLATIVE COUNSEL'S DIGESTAB 2376, as amended, Mark Stone. Civil actions: provisional remedies: injunctions.Existing law provides that a citizen resident or corporation who is assessed for and is liable to pay, or within one year before the commencement of the action, has paid, a tax in a county, town, city, or city and county may maintain an action to obtain a judgment restraining and preventing an illegal expenditure of, waste of, or injury to the estate, funds or other property of the political subdivision, as specified. The California Supreme Court in Weatherford v. City of San Rafael (2017) 2 Cal.5th 1241 held that this tax was not restricted to payment of a property tax. This bill would instead expand the scope of an action described above by permitting the action to be maintained against a local agency, defined as a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state. The bill would allow any resident of the county, town, city, or city and county local agency to maintain an action under those circumstances. The bill would further clarify that a tax that funds the defendant government local agency is sufficient to confer standing as a taxpayer, including, but not limited to, an income tax, a sales and use tax or transaction and use tax initially paid by a consumer to a retailer, a property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease, a property tax, or a business license tax. The bill would define resident for these purposes to mean a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 526a of the Code of Civil Procedure is amended to read:526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
Amended IN Senate May 29, 2018 Amended IN Assembly April 12, 2018 Amended IN Assembly March 19, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2376Introduced by Assembly Member Mark StoneFebruary 14, 2018 An act to amend Section 526a of the Code of Civil Procedure, relating to civil actions.LEGISLATIVE COUNSEL'S DIGESTAB 2376, as amended, Mark Stone. Civil actions: provisional remedies: injunctions.Existing law provides that a citizen resident or corporation who is assessed for and is liable to pay, or within one year before the commencement of the action, has paid, a tax in a county, town, city, or city and county may maintain an action to obtain a judgment restraining and preventing an illegal expenditure of, waste of, or injury to the estate, funds or other property of the political subdivision, as specified. The California Supreme Court in Weatherford v. City of San Rafael (2017) 2 Cal.5th 1241 held that this tax was not restricted to payment of a property tax. This bill would instead expand the scope of an action described above by permitting the action to be maintained against a local agency, defined as a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state. The bill would allow any resident of the county, town, city, or city and county local agency to maintain an action under those circumstances. The bill would further clarify that a tax that funds the defendant government local agency is sufficient to confer standing as a taxpayer, including, but not limited to, an income tax, a sales and use tax or transaction and use tax initially paid by a consumer to a retailer, a property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease, a property tax, or a business license tax. The bill would define resident for these purposes to mean a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
Amended IN Senate May 29, 2018 Amended IN Assembly April 12, 2018 Amended IN Assembly March 19, 2018
Amended IN Senate May 29, 2018
Amended IN Assembly April 12, 2018
Amended IN Assembly March 19, 2018
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 2376
Introduced by Assembly Member Mark StoneFebruary 14, 2018
Introduced by Assembly Member Mark Stone
February 14, 2018
An act to amend Section 526a of the Code of Civil Procedure, relating to civil actions.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2376, as amended, Mark Stone. Civil actions: provisional remedies: injunctions.
Existing law provides that a citizen resident or corporation who is assessed for and is liable to pay, or within one year before the commencement of the action, has paid, a tax in a county, town, city, or city and county may maintain an action to obtain a judgment restraining and preventing an illegal expenditure of, waste of, or injury to the estate, funds or other property of the political subdivision, as specified. The California Supreme Court in Weatherford v. City of San Rafael (2017) 2 Cal.5th 1241 held that this tax was not restricted to payment of a property tax. This bill would instead expand the scope of an action described above by permitting the action to be maintained against a local agency, defined as a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state. The bill would allow any resident of the county, town, city, or city and county local agency to maintain an action under those circumstances. The bill would further clarify that a tax that funds the defendant government local agency is sufficient to confer standing as a taxpayer, including, but not limited to, an income tax, a sales and use tax or transaction and use tax initially paid by a consumer to a retailer, a property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease, a property tax, or a business license tax. The bill would define resident for these purposes to mean a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
Existing law provides that a citizen resident or corporation who is assessed for and is liable to pay, or within one year before the commencement of the action, has paid, a tax in a county, town, city, or city and county may maintain an action to obtain a judgment restraining and preventing an illegal expenditure of, waste of, or injury to the estate, funds or other property of the political subdivision, as specified. The California Supreme Court in Weatherford v. City of San Rafael (2017) 2 Cal.5th 1241 held that this tax was not restricted to payment of a property tax.
This bill would instead expand the scope of an action described above by permitting the action to be maintained against a local agency, defined as a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state. The bill would allow any resident of the county, town, city, or city and county local agency to maintain an action under those circumstances. The bill would further clarify that a tax that funds the defendant government local agency is sufficient to confer standing as a taxpayer, including, but not limited to, an income tax, a sales and use tax or transaction and use tax initially paid by a consumer to a retailer, a property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease, a property tax, or a business license tax. The bill would define resident for these purposes to mean a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 526a of the Code of Civil Procedure is amended to read:526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 526a of the Code of Civil Procedure is amended to read:526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
SECTION 1. Section 526a of the Code of Civil Procedure is amended to read:
### SECTION 1.
526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:(1) An income tax.(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease. (4) A property tax.(5) A business license tax.(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.(d) For purposes of this section, resident the following definitions apply:(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.
526a. (a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant government, local agency, including, but not limited to, the following:
(1) An income tax.
(2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.
(3) A property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease.
(4) A property tax.
(5) A business license tax.
(b) This section does not affect any right of action in favor of a county, city, town, or city and county, local agency, or any public officer; provided, that no injunction shall be granted restraining the offering for sale, sale, or issuance of any municipal bonds for public improvements or public utilities.
(c) An action brought pursuant to this section to enjoin a public improvement project shall take special precedence over all civil matters on the calendar of the court except those matters to which equal precedence on the calendar is granted by law.
(d) For purposes of this section, resident the following definitions apply:
(1) Local agency means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.
(2) Resident means a person who lives, works, pays taxes, or attends school in the jurisdiction of the defendant government. local agency.