Alameda County Defendants' Request for Judicial Notice and ...

defendant). For the foregoing reasons, County Defendants' joinder in this action is improperand County Defendants' demurrer should be sustained under C.C.P. § 430.10(d).4. Assuming Plaintiffs seek to establish taxpayer standing under C.C.P. 5526(a), they fail to allege facts sufficient to meet the taxpayer standingrequirements under C.C.P. 5 430.10(e).If, in fact, the bare allegations of the Complaint are read to assert standing as a taxpayerunder C.C.P. § 526(a), Plaintiffs have failed to state facts sufficient to meet the taxpayerstanding requirements.The Complaint states only that, "Plaintiff Cliff Gardner lives in Alameda County,California," and "pays taxes to the State of California and the County of Alameda." (Complaint,p. 1:17-19) The Complaint makes no factual allegations regarding the payment of taxes byPlaintiff Drug Policy Alliance or Plaintiff California Society of Addiction Medicine. As to PlaintiffDrug Policy Alliance, the Complaint merely stets that Drug Policy Alliance "has an office in theCounty of Alameda;" and as to California Society of Addiction, the Complaint makes noreference to any connection between it and the County of Alameda. (Complaint, p. 1:22-27, p.IISection 526(a) allows certain lawsuits against cities and counties "either by a citizenresident therein, or by a corporation, who is assessed for and is liable to pay, or, within one yearbefore the commencement of the action, has paid, a tax there." (C.C.P. § 526(a)) In Torres v.Yorba Linda (1993) 13 Ca1.App.4'~ 1035, 1048, the court held that payment of sales tax alonedoes not suffice to meet the taxpayer standing requirements of section 526(a). Here, Plaintiff11 Cliff Garner merely alleges he 'pays taxes to the State of California and the County ofAlameda." The Complaint does not allege that Cliff Garner has paid or been "assessed for"property taxes or other local taxes, as required by section 526(a). And it is entirely unclear fromthe Complaint which kind of taxes -sales, property, or other local taxes -Cliff Gardnerallegedly has paid. As to the other Plaintiffs, the Complaint makes no allegations with regard totheir payment of taxes to the County of Alameda whatsoever. Therefore, assuming Plaintiffsseek to establish taxpayer standing under section 526(a), they have failed to allege necessary11 facts to establish standing in that regard(1 County Defendants' Demurrer to Plaintiffs' Complaint / Case No. RG06-278911 11