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OWENS v. COUNTY OF LOS ANGELES

Nos. B242291, B242393.

220 Cal.App.4th 107 (2013)

162 Cal. Rptr. 3d 769

PATRICK OWENS et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES, Defendant and Respondent. LARRY PITTS, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

Court of Appeals of California, Second District, Division Three.

October 2, 2013.

Attorney(s) appearing for the Case

Law Offices of Steven F. Carvel and Steven F. Carvel for Plaintiffs and Appellants Patrick Owens and Patricia Munoz.

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

Jones Day, Elwood Lui , Brian D. Hershman and Erica L. Reilley for Defendant and Respondent.

OPINION

KITCHING, J. —

INTRODUCTION

In this opinion we adjudicate two appeals challenging a utility user tax (UUT) enacted pursuant to a measure approved by the voters. Appellants contend the UUT is unlawful because it violated the voters' due process and free speech rights and because the tax was imposed in violation of Proposition 218 and the Elections Code. We publish this case to address these important substantive legal...

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