Boyd v. Central Coast Community Energy
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Over the last five decades, California voters have adopted several initiatives limiting the authority of state and local governments to impose taxes without voter approval, including adding Article XIII C of the California Constitution, which requires local and regional governmental entities to secure voter approval for new or increased taxes and defines taxes broadly to include any charges imposed by those entities unless they fall into one of seven enumerated exceptions. The second exception covers charges for services or products that do not exceed reasonable costs. Boyd contends that the electricity rates charged by a regional governmental entity, 3CE, are invalid because they are taxes under Article XIII C that voters have not approved.
The court of appeal affirmed the dismissal of the suit; 3CE’s rates are taxes under Article XIII C’s general definition of taxes, but they fall within the second exception because 3CE proved that its rates do not exceed its reasonable costs.
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