Wealth-Based Classification Contention To Bring Action Against City & County Unsuccessful.

Plaintiff brought an action against a city and county with respect to the impoundment of vehicles. Her complaint alleged she was a taxpayer under Code of Civil Procedure section 526a and had standing to sue because she had paid sales tax, gasoline tax, and water and sewage fees, but she admitted she had not paid property tax. The trial court entered a judgment of dismissal. On appeal, plaintiff claimed the requirement to have paid property tax in order to have standing to sue is an unconstitutional wealth-based classification. The appellate court affirmed, stating: “We agree with existing appellate decisions that hold payment of an assessed property tax is required in order for a party to have standing to pursue a taxpayer action.” Wheatherford v. City Of San Rafael (Cal. App. First, Div. 1; May 22, 2014) 226 Cal.App.4th 460, [171 Cal.Rptr.3d 912].)