California appeals court holds that taxpayers are not required to pay City fees before bringing Proposition 218 claim

California appeals court holds that taxpayers are not required to pay City fees before bringing Proposition 218 claim

A California appeals court held that taxpayers challenging city fees as unconstitutional without seeking a refund need not exhaust their administrative remedies. The taxpayers alleged that the City of Azusa’s sewer and trash franchise fees violated Proposition 218, Article XIII D of the California Constitution because the fees exceeded the cost of providing those services and the overage was transferred to the City’s general fund. The district c…