Glendale Coalition for Better Government v. City o
The City of Glendale (the City) operates its own electric utility, Glendale Water and Power (the Utility). The City increased the Utility’s electric rates in 2013 based on a rate study that included revenue for an annual transfer of funds from the Utility to the City’s general fund. Petitioner and respondent Glendale Coalition for Better Government (the Coalition) filed a petition for declaratory relief and a writ of mandate on the grounds that the City had failed to follow accounting provisions of the city charter and the annual amount transferred to the general fund was a tax requiring voter approval. The trial court ordered the City to adhere to the charter’s accounting provisions and found the 2013 rates were a tax, because the annual transfer was not a cost of providing electric service. The City appeals from the portion of the judgment finding the new rates were a tax and ordering credits to ratepayers. The City contends on appeal that: (1) the action is barred by the
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