Taxpayers for Accountable School Bond Spending v. San Diego Unified School District (215 Cal. App. 4th 1013, 2013)

Opinion

McDONALD, J.

Plaintiff Taxpayers for Accountable School Bond Spending (Taxpayers) appeals a judgment entered against it in its action against defendant San Diego Unified School District (District) arising out of Proposition S and District’s approval of installation of new stadium field lighting and other improvements at Herbert Hoover High School (Hoover). In its operative first amended complaint against District, Taxpayers alleged four causes of action: (1) a Code of Civil Procedure section 526a cause of action for waste and misuse of Proposition S funds; (2) a California Environmental Quality Act (CEQA; Pub. Resources Code, § 21000 et seq.) cause of action for District’s wrongful adoption of a mitigated negative declaration for the project at Hoover; (3) a cause of action for District’s violation of the City of San Diego’s (City) zoning and land use laws; and (4) a cause of action for District’s violation of Government Code section 53094 by exempting the Hoover project and certain other high school projects from City’s zoning and land use laws. On appeal, Taxpayers generally contends the trial court erred because (1) Proposition S did not specifically list or otherwise include field lighting for Hoover or other schools for funding from bond proceeds; (2) there is substantial evidence in the administrative record that the Hoover project may have a significant effect on the environment within the meaning of CEQA; and (3) District’s resolution pursuant to Government Code section 53094 exempting Hoover and other high schools from City’s zoning and land use laws is invalid because inadequate notice was given, the exemption of classroom and nonclassroom facilities is overbroad, and that exemption action is a project requiring compliance with CEQA.

FACTUAL AND PROCEDURAL BACKGROUND

On July 23, 2008, District’s Board of Education (Board) approved a resolution to place on the November 4, 2008, election ballot a proposition (Prop. S) to authorize District to sell up to $2.1 billion in general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities as listed or otherwise described in exhibit A attached to the resolution, which set forth the full text of Proposition S. Proposition S is entitled “San Diego School Repair and Safety Measure” and contains a list of specific projects for Hoover, including projects to “[r]enovate/replace stadium bleachers, including press box” and to “[ujpgrade fields, track, and courts for accessibility compliance.” On November 4, 2008, voters approved Proposition S.

Soon thereafter, District began the CEQA review process for a proposed project to upgrade Hoover athletics facilities, including football stadium bleacher replacement and new lighting for the football field. In or about October 2010, District completed an initial study of the project under CEQA (Initial Study). The Initial Study described the proposed project (Project) as including “the construction and operation of upgraded athletic facilities on the Hoover High School campus in the City of San Diego. ... In addition to upgrading the athletic facilities, the proposed project would include the installation of additional parking spaces, stadium lighting, and provide Americans with Disabilities Act (ADA) compliant facilities.” (Italics added.) The Project would replace the football and track field home and visitor side bleachers and reduce the home side bleachers from 4,190 seats to 2,796 seats and the visitor side bleachers from 1,445 seats to 1,174 seats. The Project would also “[ijnstall new lighting for the football field (two 100 foot light standards on south side of football field and two 90 foot light standards on north side of football field). The field lighting would be focused and directed at the field area during school events, including sporting events (i.e., football, soccer, track) that occur after dusk. It is anticipated that field lighting will be dimmed at the conclusion of the event and after all patrons have safely exited the facility (estimated at 9:00 p.m.). Subsequently, the facility would be cleaned and the field lights will be extinguished (estimated at 10:00 p.m.) . . . .” Furthermore, the Project included installation of a new public announcement (PA) system and construction of a 268-foot-long, 11-foot-high concrete masonry wall on the north side of the visitor bleachers parallel to Monroe Avenue, which wall would “serve to visually screen the bleachers from the surrounding neighborhood.” The Project would also increase the number of on-campus parking spaces from 167 spaces to 223 spaces. Regarding the anticipated usage of the athletic facilities, the Initial Study stated: “Existing events conducted on the football field that were possible only during daylight hours or with temporary lights could now occur in the evening. These existing events include football, boys and girls soccer, and track and field. The District anticipates that approximately 15 evening events would occur with implementation of the [Project]. The traffic and crowd control measures currently in place for events at the school will be implemented for evening events made possible by the installation of stadium lighting, as determined necessary by school officials. The District notes that due to routine practices and the potential for unforeseen events, such as playoff games, a few more events may occur.” James Watts, District’s director of planning, signed the Initial Study finding that noise was the only potentially significant impact of the Project on the environment and revisions were made to reduce that impact to less than significant. He stated that a mitigated negative declaration would be prepared for the Project.

On October 15, 2010, District published a notice of intent to adopt a mitigated negative declaration (MND) for the Project. A draft MND was made available to the public, which had 30 days to submit written comments regarding the draft MND. On October 25, District held a community meeting to discuss the Project and receive public input. District received, and prepared responses to, comment letters regarding the Project.

On January 11, 2011, the Board adopted a resolution finding there is no substantial evidence the Project, as mitigated, would have a significant effect on the environment. The Board also adopted the Initial Study and the MND, along with the mitigation monitoring and reporting program (MMRP) for the Project. On January 12, District filed a notice of determination with the County of San Diego, stating (1) it had approved the Project; (2) the Project will not have a significant effect on the environment; (3) a negative declaration had been prepared for the Project; (4) mitigation measures were made a condition of approval of the Project; and (5) an MMRP was adopted for the Project.

On May 10, 2011, the Board approved a resolution pursuant to Government Code section 53094 exempting projects at Hoover and 11 other high schools, along with the school sites of those 12 high schools, from City’s zoning and land use laws. On May 12, District served City with notice of its exemption action.

In February 2011, Taxpayers filed the instant action against District. In July 2011, Taxpayers filed its operative first amended complaint against District, alleging the four causes of action described above. The trial court set the hearing on the CEQA cause of action for August 25 and the hearing on the non-CEQA causes of action for September 30. On September 27, the court issued a statement of decision dismissing Taxpayers’s CEQA cause of action. On October 26, the court issued a statement of decision dismissing Taxpayers’s non-CEQA causes of action. The trial court then entered judgment for District. Taxpayers timely filed a notice of appeal.

DISCUSSION

I

Proposition S

Taxpayers contends the trial court erred by dismissing its first cause of action because Proposition S did not specifically list or otherwise include field lighting for Hoover or other schools to be funded from bond proceeds, as required by the California Constitution for school facility bonds under Proposition 39.

A

“ ‘The usual method of funding new school constmction in California has been for school districts to obtain voter approval for the issuance of general obligation bonds. . . . The bonds are repaid by an annual levy of an ad valorem tax on real (and certain personal) property located within the area of the district.’ ” (San Lorenzo Valley Community Advocates for Responsible Education v. San Lorenzo Valley Unified School Dist. (2006) 139 Cal.App.4th 1356, 1395 [44 Cal.Rptr.3d 128] (San Lorenzo).) Article XIII A, section 1, subdivision (b), of the California Constitution provides an exception to the 1 percent ad valorem tax limit on real property to the extent certain bonds are approved by the voters, including;

“(2) Bonded indebtedness for the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.

“(3) Bonded indebtedness incurred by a school district ... for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district . . . voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:

“(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), and not for any other purpose, including teacher and administrator salaries and other school operating expenses.

“(B) A list of the specific school facilities projects to be funded and certification that the school district board . . . has evaluated safety, class size reduction, and information technology needs in developing that list.

“(C) A requirement that the school district board . . . conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.

“(D) A requirement that the school district board . . . conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.” (Italics added.)

California Constitution, article XIII A, section 1, subdivision (b), paragraph (3), was added when California voters passed Proposition 39 on November 7, 2000. (Prop. 39, § 4, as approved by voters, Gen. Elec. (Nov. 7, 2000); Cal. Const., art. XIII A, § 1, subd. (b), par. (3).) Prior to November 2000, school districts, like other government agencies, were required to attain a two-thirds vote for bonds to acquire or improve real property. (Cal. Const., art. XIII A, § 1, subd. (b), par. (2); Foothill-De Anza Community College Dist. v. Emerich (2007) 158 Cal.App.4th 11, 19 [69 Cal.Rptr.3d 678].) Proposition 39, also known as the “Smaller Classes, Safer Schools, and Financial Accountability Act,” reduced the required voter approval from two-thirds to 55 percent for a school facility bond proposition that satisfies its requirements, as quoted above. (Prop. 39, § 4, as approved by voters, Gen. Elec. (Nov. 7, 2000); Cal. Const., art. XIII A, § 1, subd. (b), par. (3); Foothill, at p. 19.) Education Code sections 15264 through 15284 implement Proposition 39. (San Lorenzo, supra, 139 Cal.App.4th at p. 1396, fn. 9; Foothill, at p. 20.)

B

“In interpreting a voter initiative, we apply the same principles that govern our construction of a statute. [Citation.] We turn first to the statutory language, giving the words their ordinary meaning. [Citation.] If the statutory language is not ambiguous, then the plain meaning of the language governs. [Citation.] If, however, the statutory language lacks clarity, we may resort to extrinsic sources, including the analyses and arguments contained in the official ballot pamphlet, and the ostensible objects to be achieved.” (People v. Lopez (2005) 34 Cal.4th 1002, 1006 [22 Cal.Rptr.3d 869, 103 P.3d 270].) We apply the same rules when interpreting constitutional and statutory provisions. (See, e.g., Committee for Responsible School Expansion v. Hermosa Beach City School Dist. (2006) 142 Cal.App.4th 1178, 1186 [48 Cal.Rptr.3d 705] (Hermosa).) “If the language is clear and unambiguous[,] there is no need for construction, nor is it necessary to resort to indicia of the intent. . . of the voters . . . .” (Lungren v. Deukmejian (1988) 45 Cal.3d 727, 735 [248 Cal.Rptr. 115, 755 P.2d 299].) Furthermore, “[c]ourts should interpret statutes or written instruments so as to give force and effect to every provision and not in a way which would render words or clauses nugatory, inoperative or meaningless.” (Hermosa, at p. 1189.)

Because interpretation of a constitutional provision or voter initiative is a question of law, we perform that interpretation de novo, or independently, and are not bound by the trial court’s analysis or conclusion. (Apartment Assn, of Los Angeles County, Inc. v. City of Los Angeles (2001) 24 Cal.4th 830, 836 [102 Cal.Rptr.2d 719, 14 P.3d 930] [independent interpretation of voter initiative as a question of law]; cf. Lazar v. Hertz Corp. (1999) 69 Cal.App.4th 1494, 1502 [82 Cal.Rptr.2d 368] [independent interpretation of statute as a question of law].)

C

The November 2008 election ballot included the following description of Proposition S: “SAN DIEGO SCHOOL REPAIR AND SAFETY MEASURE. To improve every neighborhood school by[:] repairing outdated student restrooms, deteriorated plumbing and roofs; upgrading career/vocational classrooms and labs; providing up-to-date classroom technology; improving school safety/security; replacing dilapidated portable classrooms; upgrading fire alarms; and removing hazardous substances; shall .San Diego Unified School District issue $2,100,000,000 in bonds at legal interest rates, requiring independent citizen oversight, annual audits, NO money for administrators, and bonds issued only if NO estimated tax rate increase?” The voters’ pamphlet included the full text of Proposition S. Proposition S stated its purpose was “[t]o provide financing for the specific school facilities projects listed in the Bond Project List below.” It required District to “establish an independent Citizens’ Oversight Committee ... to ensure bond proceeds are spent only for the school facilities projects listed in the Bond Project List” and “conduct an annual, independent performance audit to ensure that the bond proceeds have been expended only on the school facilities projects listed in the Bond Project List.”

Proposition S then set forth its “Bond Project List,” consisting of two parts. Part one of the Bond Project List authorized (1) each school site to allocate $150 per student of bond proceeds to be spent on qualified, permitted projects,- and (2) specific projects “to be completed at each or any of the District’s sites.” Those specific projects to be completed at all school sites under part one included (1) certain improvements to support student health, safety, and security (e.g., “[pjrovide school site security improvements, including increased lighting, and vandalism and intrusion safeguards”); (2) certain projects to improve school accessibility and code compliance upgrades (e.g., “[mjodemize and renovate physical education facilities, playgrounds and fields for accessibility and safety”); and (3) certain improvements to support student learning and instruction.

In addition to the specific projects generally authorized for all schools in part one, part two listed specific projects authorized to be completed for particular school sites, part two of Proposition S authorized 26 specific projects to be completed at Hoover, including:

“Projects to Improve School Accessibility, Code Compliance Upgrades

“• Renovate existing restrooms and locker rooms

“• Renovate gymnasium building to meet accessibility regulations

“• Provide accessible, compliant wrestling room

“• Improve accessibility to all classrooms, labs, restrooms, and other school facilities to comply with accessibility regulations, including ADA Titles I & II

“• Install three-compartment sink and hand sink in kitchen

“• Renovate/replace stadium bleachers, including press box

“• Upgrade fields, track, and courts for accessibility compliance

“• Build new two-story classroom building to replace old portable classrooms

“• Provide accessible restrooms with storage for athletic equipment.” (Italics added.)

After listing specific projects for particular school sites, part two set forth three additional projects that were not for particular sites.

Most importantly for this appeal, Proposition S then authorized bond proceeds to be used for election, bond, construction and other costs incidental to and necessary for completion of its listed projects, stating:

“Each project listed is assumed to include its share of costs of the election and bond issuance and other construction-related costs, such as construction management, architectural, engineering, inspection and other planning costs, legal, accounting and similar fees, independent annual financial and performance audits, a customary construction contingency, and other costs incidental to and necessary for completion of the listed projects (whether work is performed by the District or by third parties), including: [][]... [CJ[]

“• Repair, upgrade, modify, expand, refinish, replace and construct site improvements, including off-street parking areas, pickup/dropoff, signage, paths, sidewalks and walkways, canopies, hard courts (student play areas), athletic play fields, landscaping, irrigation, permanent athletic field equipment and facilities (including nets, basketball standards, goals and goalposts, backstops), field lighting, etc.” (Italics added.)

D

Taxpayers contends the trial court erred by interpreting Proposition S as specifically including and authorizing new field lighting for Hoover’s football stadium. Based on our independent interpretation of the plain language of Proposition S, we agree the court so erred.

We italicized above Proposition S’s relevant, and ultimately dispositive, language. In support of its position that field lighting is specifically listed and authorized by Proposition S, District relies solely on the words “field lighting” contained in the last paragraph of part two. However, contrary to District’s apparent assertion, those words do not stand alone as an independently listed project for Hoover and all other school sites. Rather, the words “field lighting” must be read in the context of all the language of Proposition S and, in particular, part two. District does not assert, and could not reasonably assert, there is any provision in part one that could reasonably be interpreted as including, either expressly or implicitly, new stadium lighting for Hoover. Accordingly, we examine the language of part two to determine whether it could support District’s proposed interpretation. As noted above, part two lists specific projects to be completed for particular school sites. Regarding Hoover, part two specifically lists two projects relating to its football stadium: “[rjenovate/replace stadium bleachers, including press box” and “[ujpgrade fields, track, and courts for accessibility compliance.” The first project relates to the stadium’s bleachers and press box. The plain and ordinary meaning of “bleachers” is the structure that provides seating for those who attend stadium events. The renovation or replacement of the stadium’s seating does not expressly include lighting for the field, and it cannot reasonably be argued that field lighting is implicitly included in that project. Likewise, it cannot reasonably be argued that field lighting is expressly or implicitly included in the renovation or replacement of the stadium’s press box.

Regarding the second project relating to Hoover’s football stadium, part two of Proposition S specifically authorizes the use of bond proceeds to “[ujpgrade fields, track, and courts for accessibility compliance.” As that language pertains to Hoover’s football field, the plain and clear meaning of part two authorizes the use of bond funds to upgrade the football field “for accessibility compliance.” Part two does not authorize a “general” or nonspecific upgrading of the football field, which arguably could include the addition of new field lighting. Rather, the qualifying phrase “for accessibility compliance” places a specific limitation on the nature and extent of the upgrade to the football field. Any upgrade to the football field must be “for accessibility compliance,” which, in general, means compliance with Americans with Disabilities Act (ADA) laws and regulations so that disabled persons can access and use the field as required by law. District does not cite, and we are not aware of, any ADA law or regulation that could reasonably be construed as requiring football field lighting as proposed in the Project (i.e., two 90-foot standards and two 100-foot standards with a total of 60 luminaires that each produce an average of 134,000 lumens). Therefore, it cannot reasonably be argued that field lighting is expressly or implicitly included in the upgrading of the football field for accessibility compliance, as specifically listed in and authorized by part two.

Because the projects specifically listed in and authorized by part two for Hoover’s football stadium, as well as the projects specifically listed and authorized by part one for all school sites, as we concluded above, do not include stadium field lighting, we look to other language in Proposition S that arguably could authorize that lighting. The only other language in Proposition S that arguably could support funding for Hoover’s new field lighting, and the only language on which District relies, are the words “field lighting” contained in the last paragraph of part two. However, those words do not stand alone in that paragraph as an independent, or separately listed, project. Rather, as quoted above, those words are preceded by language in that paragraph that plainly and clearly indicates “field lighting” is authorized only to the extent it is “incidental to and necessary for completion of the listed projects.” After deleting irrelevant language from that paragraph, it provides: “Each project listed is assumed to include . . . other costs incidental to and necessary for completion of the listed projects . . . , including []□••• [f] • field lighting.” (Italics added.) Therefore, to the extent Proposition S did not expressly include certain costs in its prior authorization of specifically listed projects, part two’s final paragraph authorizes the use of bond funds to pay for “other costs incidental to and necessary for completion of the listed projects.” Those “other costs” directly relate to, and are based on, the projects specifically listed in Proposition S. Furthermore, those “other costs” are authorized by Proposition S only to the extent those costs are “incidental to and necessary for completion of’ the specifically listed projects.

In this context, we conclude the only reasonable interpretation of the words “field lighting” in the final paragraph of part two is the authorization to use bond funds to pay for “field lighting” costs “incidental to and necessary for completion of’ the projects specifically listed in Proposition S. In the instant matter, the use of bond funds to pay for “field lighting” for Hoover’s football stadium would be authorized only if that lighting was incidental to and necessary for completion of a project specifically listed in Proposition S for Hoover. Contrary to District’s assertion, new “field lighting” for Hoover’s football stadium is not an independent, specifically listed project of its own in Proposition S. Rather, “field lighting” must be tethered to, and based on, a listed project expressly authorized elsewhere in Proposition S. Absent that tether, the use of Proposition S bond proceeds to pay for “field lighting” is not authorized for Hoover’s football stadium. Based on our reading of Proposition S, there is no fisted project for Hoover that provides that tether and authorizes funding for field fighting. Part two does not specifically fist any project to which field fighting could be tethered under the final paragraph of part two. As discussed above, part two specifically fists certain projects for Hoover, including: “[r]enovate/replace stadium bleachers, including press box” and “[ujpgrade fields ... for accessibility compliance.” Neither of those specifically fisted projects can reasonably be construed as including field fighting as “incidental to and necessary for [their] completion.” Field fighting is not incidental to and necessary for the completion of the renovation or replacement of the stadium bleachers or the press box. Likewise, field fighting is not incidental to and necessary for the completion of the upgrading of the football field for accessibility compliance. We conclude Proposition S does not authorize the use of bond funds to pay for new field fighting for Hoover’s football stadium or for other high schools’ stadiums for which Proposition S did not specifically list field lighting as part of their projects. The trial court erred by concluding otherwise and dismissing Taxpayers’s first cause of action.

E

District asserts Taxpayers did not have standing to challenge its use of Proposition S bond funds to pay for new field lighting for Hoover’s football stadium. District argues Taxpayers lacks standing under Education Code section 15284, subdivision (a), because it has not alleged any individual harm.

However, Taxpayers’s first amended complaint did not assert standing under Education Code section 15284, subdivision (a), but rather Code of Civil Procedure section 526a. That statute provides: “An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a county, town, city or city and county of the state, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a citizen resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax therein. . . .”

In its first amended complaint, Taxpayers alleged it “is a not-for-profit registered fictitious business entity . . . and is intended to operate as a tax exempt nonprofit corporation, which along with its members and supporters, [who] reside within [City] and within the boundaries of the District, are residents and taxpayers within said geographical area of the District and have paid taxes within at least the last fiscal and calendar tax years.” Taxpayers further alleged it had “standing to enforce such laws that are designed to control the expenditure of public-approved school bond money and protect and enjoin against inappropriate use of said moneys.”

District does not argue Taxpayers’s members would not have standing as individuals to assert the instant cause of action, but rather that Taxpayers, as a representative organization, does not have standing because it does not pay taxes as an organization. However, District does not cite, and we are not aware of, any case that holds a representative organization cannot bring a taxpayer action under Code of Civil Procedure section 526a or a citizen action if that organization represents members who, as individuals, would have standing to personally bring that cause of action. On the contrary, it has been held a representative organization or association may have standing to bring an action if its members would have had standing to bring that action as individuals. (Driving Sch. Assn, of Cal. v. San Mateo Union High Sch. Dist. (1992) 11 Cal.App.4th 1513, 1517 [14 Cal.Rptr.2d 908].) Connerly v. State Personnel Bd. (2001) 92 Cal.App.4th 16, 29 [112 Cal.Rptr.2d 5] stated:

“Code of Civil Procedure section 526a permits a taxpayer to bring an action to restrain or prevent an illegal expenditure of public money. No showing of special damage to a particular taxpayer is required as a requisite for bringing a taxpayer suit. [Citation.] Rather, taxpayer suits provide a general citizen remedy for controlling illegal governmental activity. [Citation.]

“Citizen suits may be brought without the necessity of showing a legal or special interest .in the result where the issue is one of public right and the object is to procure the enforcement of a public duty. [Citation.] Citizen suits promote the policy of guaranteeing citizens the opportunity to ensure that governmental bodies do not impair or defeat public rights. [Citation.]

“Taxpayer suits and citizen suits are closely related concepts of standing. [Citation.] The chief difference is a taxpayer suit seeks preventative relief, to restrain an illegal expenditure, while a citizen suit seeks affirmative relief, to compel the performance of a public duty. [Citation.] Where standing appears under either rule, the action may proceed regardless of the label applied by the plaintiff.” (Italics added.) Furthermore, “[t]he primary purpose of [Code of Civil Procedure section 526a], originally enacted in 1909, is to ‘enable a large body of the citizenry to challenge governmental action which would otherwise go unchallenged in the courts because of the standing requirement.’ [Citation.] [][] California courts have consistently construed [Code of Civil Procedure] section 526a liberally to achieve this remedial purpose.” (Blair v. Pitchess (1971) 5 Cal.3d 258, 267-268 [96 Cal.Rptr. 42, 486 P.2d 1242].) Liberally construing Code of Civil Procedure section 526a, we conclude Taxpayers has standing to bring the instant cause of action on behalf of its members who are residents of City and District and are taxpayers. (Cf. Los Altos Property Owners Assn. v. Hutcheon (1977) 69 Cal.App.3d 22, 24 [137 Cal.Rptr. 775] [unincorporated association of property owners brought Code Civ. Proc., § 526a taxpayer action against school district]; Hermosa, supra, 142 Cal.App.4th at pp. 1181, 1186 [taxpayers’ committee, apparently an unincorporated association, brought Ed. Code, § 15284 action against school district to enjoin spending Prop. 39 bond proceeds on school gymnasium]; Common Cause v. Board of Supervisors (1989) 49 Cal.3d 432, 439-440 [261 Cal.Rptr. 574, 777 P.2d 610] [plaintiffs had sufficient interest as citizens to bring action for injunction].)

Because Taxpayers correctly alleged it had standing under Code of Civil Procedure section 526a, we need not address whether it also had standing on other grounds. We need not address District’s assertion that Taxpayers did not have standing under Education Code section 15284, subdivision (a), to challenge Proposition S. In any event, we note Education Code section 15284, subdivision (c), provides that actions challenging the expenditure of Proposition 39 bond funds may also be brought under other laws. Because Education Code section 15284 does not provide the exclusive means for Taxpayers to challenge District’s use of Proposition S bond funds, Taxpayers could properly bring, and had standing to bring, a taxpayer action under Code of Civil Procedure section 526a to challenge District’s use of Proposition S bond funds.

II

CEQA

Taxpayers contends the trial court erred by dismissing its second cause of action alleging District violated CEQA because there is substantial evidence in the administrative record that the Project may have a significant effect on the environment. Taxpayers also asserts the MND’s description of the Project was inaccurate and misleading.

A

General Principles. “CEQA is a comprehensive scheme designed to provide long-term protection to the environment. [Citation.] In enacting CEQA, the Legislature declared its intention that all public agencies responsible for regulating activities affecting the environment give prime consideration to preventing environmental damage when carrying out their duties. [Citations.] CEQA is to be interpreted ‘to afford the fullest possible protection to the environment within the reasonable scope of the statutory language.’ ” (Mountain Lion Foundation v. Fish & Game Com. (1997) 16 Cal.4th 105, 112 [65 Cal.Rptr.2d 580, 939 P.2d 1280].)

“CEQA requires a governmental agency [to] prepare an environmental impact report (EIR) whenever it considers approval of a proposed project that ‘may have a significant effect on the environment.’ ([Pub. Resources Code,] § 21100, italics added.) In addition to the intent to require governmental decision makers to consider the environmental implications of their decisions, the Legislature in enacting CEQA also intended to provide certain substantive measures for protection of the environment. [Citations.] In particular, one court noted [Public Resources Code] section 21002 requires public agencies ‘to deny approval of a project with significant adverse effects when feasible alternatives or feasible mitigation measures can substantially lessen such effects.’ [Citation.] [][] If there is no substantial evidence a project ‘may have a significant effect on the environment’ or the initial study identifies potential significant effects, but provides for mitigation revisions which make such effects insignificant, a public agency must adopt a negative declaration to such effect and, as a result, no EIR is required. [Citations.] However, the Supreme Court has recognized that CEQA requires the preparation of an EIR ‘whenever it can be fairly argued on the basis of substantial evidence that the project may have significant environmental impact.’ (No Oil, Inc. v. City of Los Angeles (1974) 13 Cal.3d 68, 75 [118 Cal.Rptr. 34, 529 P.2d 66]; see also Laurel Heights Improvement Assn. v. Regents of University of California (1993) 6 Cal.4th 1112, 1123 [26 Cal.Rptr.2d 231, 864 P.2d 502].) Thus, if substantial evidence in the record supports a ‘fair argument’ significant impacts or effects may occur [and will not be mitigated], an EIR is required and a negative declaration cannot be certified.” (Quail Botanical Gardens Foundation, Inc. v. City of Encinitas (1994) 29 Cal.App.4th 1597, 1601-1602 [35 Cal.Rptr.2d 470], fn. omitted.) CEQA “creates a low threshold requirement for initial preparation of an EIR and reflects a preference for resolving doubts in favor of environmental review [(i.e., an EIR)] . . . .” (Sierra Club v. County of Sonoma (1992) 6 Cal.App.4th 1307, 1316-1317 [8 Cal.Rptr.2d 473] (Sierra Club))

“A negative declaration is a written statement that briefly explains why a project will not have a significant environmental impact and therefore will not require an EIR. [Citation.] A negative declaration is proper only if the agency determines based on an initial study that there is no substantial evidence that the project may have a significant effect on the environment. [Citations.] If an initial study shows that the project may have a significant effect on the environment, a mitigated negative declaration may be appropriate. A mitigated negative declaration is proper, however, only if project revisions would avoid or mitigate the potentially significant effects identified in an initial study ‘to a point where clearly no significant effect on the environment would occur, and . . . there is no substantial evidence in light of the whole record before the public agency that the project, as revised, may have a significant effect on the environment.’ ” (Mejia v. City of Los Angeles (2005) 130 Cal.App.4th 322, 330-331 [29 Cal.Rptr.3d 788] (Mejia).) In that context, “may” means a reasonable possibility of a significant effect on the environment. (Pub. Resources Code, §§ 21082.2, subd. (a), 21100, 21151, subd. (a); Pocket Protectors v. City of Sacramento (2004) 124 Cal.App.4th 903, 927 [21 Cal.Rptr.3d 791] (Pocket Protectors); League for Protection of Oakland’s etc. Historic Resources v. City of Oakland (1997) 52 Cal.App.4th 896, 904-905 [60 Cal.Rptr.2d 821].)

A “ ‘significant effect on the environment’ means a substantial, or potentially substantial, adverse change in the environment.” (Pub. Resources Code, § 21068.) The CEQA guidelines (Cal. Code Regs., tit. 14, § 15000 et seq.; hereafter Guidelines) define “ ‘[significant effect on the environment’ ” as “a substantial, or potentially substantial, adverse change in any of the physical conditions within the area affected by the project including land, air, water, minerals, flora, fauna, ambient noise, and objects of historic or aesthetic significance. An economic or social change by itself shall not be considered a significant effect on the environment. A social or economic change related to a physical change may be considered in determining whether the physical change is significant.” (Guidelines, § 15382.) “ ‘Substantial evidence’ . . . means enough relevant information and reasonable inferences from this information that a fair argument can be made to support a conclusion, even though other conclusions might also be reached.” (Guidelines, § 15384, subd. (a).) Substantial evidence “shall include facts, reasonable assumptions predicated upon facts, and expert opinion supported by facts.” (Guidelines, § 15384, subd. (b).) “Argument, speculation, unsubstantiated opinion or narrative, evidence which is clearly erroneous or inaccurate, or evidence of social or economic impacts which do not contribute to or are not caused by physical impacts on the environment does not constitute substantial evidence.” (Guidelines, § 15384, subd. (a).)

“The fair argument standard is a ‘low threshold’ test for requiring the preparation of an EIR. [Citations.] It is a question of law, not fact, whether a fair argument exists, and the courts owe no deference to the lead agency’s determination. Review is de novo, with a preference for resolving doubts in favor of environmental review. [Citations.] [][] Although our review [of the agency’s and trial court’s decisions] is de novo and nondeferential, however, we must ‘ “giv[e] [the lead agency] the benefit of [the] doubt on any legitimate, disputed issues of credibility.” ’ [Citation.] ...[][] Relevant personal observations of area residents on nontechnical subjects may qualify as substantial evidence for a fair argument. [Citations.] So may expert opinion if supported by facts, even if not based on specific observations as to the site under review. [Citation.] . . . [f] . . . [M]ere argument, speculation, and unsubstantiated opinion, even expert opinion, is not substantial evidence for a fair argument. [Citations.] . . . Neither is the mere possibility of adverse impact on a few people, as opposed to the environment in general.” (Pocket Protectors, supra, 124 Cal.App.4th at pp. 928-929, fn. omitted.) On appeal, we review the trial court’s findings and conclusions de novo. (Mejia, supra, 130 Cal.App.4th at p. 332.)

In determining de novo whether there is substantial evidence to support a fair argument that a proposed project may have a significant effect on the environment, “we limit our review to evidence in the administrative record [(i.e., the whole record before the public agency)].” (Architectural Heritage Assn. v. County of Monterey (2004) 122 Cal.App.4th 1095, 1111 [19 Cal.Rptr.3d 469] (Architectural Heritage); see Pub. Resources Code, §§ 21064.5, 21080, subds. (c) & (d), 21082.2, subds. (a) & (d).) Our review “shall extend only to whether there was a prejudicial abuse of discretion. Abuse of discretion is established if the agency has not proceeded in a manner required by law or if the [public agency’s] determination or decision is not supported by substantial evidence.” (Pub. Resources Code, § 21168.5.) “A court reviewing an agency’s decision not to prepare an EIR in the first instance must set aside the decision if the administrative record contains substantial evidence that a proposed project might have a significant environmental impact; in such a case, the agency has not proceeded as required by law.” (Sierra Club, supra, 6 Cal.App.4th at p. 1317.)

B

Number of Events. Taxpayers first asserts District’s negative declaration was an abuse of discretion because its description of the Project in the Initial Study was misleading to the general public and the Board. Taxpayers argues that description of the anticipated number of evening events was misleading and caused District to underestimate, or inadequately address, the Project’s potential environmental effects.

Regarding the Project’s anticipated events and attendance at the stadium, the Initial Study stated: “Existing events conducted on the football field that were possible only during daylight hours or with temporary lights could now occur in the evening. These existing events include football, boys and girls soccer, and track and field. The District anticipates that approximately 15 evening events would occur with implementation of the [Project], . . . The District notes that due to routine practices and the potential for unforeseen events, such as playoff games, a few more events may occur. . . ,” (Italics added.) Taxpayers contends that description was misleading because it did not place a limit on the number of evening events that would be held each year. Under CEQA, a public agency must determine what, if any, effect on the environment a proposed project may have. To do so, a public agency must first make a fair assessment of existing physical conditions (i.e., baseline physical conditions) and then compare it to the anticipated or expected physical conditions were the project to be completed, thereby allowing the agency to focus on the nature and degree of changes expected in those physical conditions after the project and whether those changes result in any significant effect on the existing environment. (Guidelines, § 15125, subd. (a); Communities for a Better Environment v. South Coast Air Quality Management Dist. (2010) 48 Cal.4th 310, 319-321, 328 [106 Cal.Rptr.3d 502, 226 P.3d 985] (Communities); County of Amador v. El Dorado County Water Agency (1999) 76 Cal.App.4th 931, 955 [91 Cal.Rptr.2d 66] [“An EIR [(or initial study)] must focus on impacts to the existing environment, not hypothetical situations.”].) “[T]he comparison must be between existing physical conditions without the [project] and the conditions expected to be produced by the project. Without such a comparison, the EIR [(or initial study)] will not inform decision makers and the public of the project’s significant environmental impacts, as CEQA mandates.” (Communities, at p. 328.)

In this case District was required to make a fair assessment or estimate of the number of evening events to be held at Hoover’s football stadium were the Project to be completed. In the Initial Study, District stated it anticipated “approximately 15 evening events” per year would be held were the Project to be completed. However, it added the caveat that due to routine practices and unforeseen events (e.g., possible playoff games), “a few more events may occur.” A reasonable interpretation of that language is that District anticipates 15 evening events per year will be held at Hoover’s stadium, but a few more events could be held. It is common knowledge that a “few” consists of a small number (i.e., more than one and typically about three or four). Therefore, the Initial Study in effect stated District expected between 15 and 18 or 19 evening events per year. We do not conclude District’s description of the Project in that regard was inaccurate or misleading to the Board or the general public.

Furthermore, Taxpayers does not cite any case, statute, regulation, or other authority persuading us that District was required to place a finite limit on the number of evening events to be held each year were the Project to be completed. Nevertheless, if the Project is completed and District thereafter proposes to increase the actual number of evening events held to a number substantially greater than the 15-to-19 range, District may be required to conduct an additional CEQA review to determine whether the increased number of events may result in a significant effect on the environment.

C

Field lighting. Taxpayers asserts a fair argument exists whether the installation of field lighting for Hoover’s football stadium may have a significant effect on the aesthetics of the neighborhood. Taxpayers argues the installation of two 100-foot standards and two 90-foot standards with a total of 60 luminaires (i.e., light fixtures) would result in light trespassing onto neighboring residences, causing a significant increase in the amount of light in the environment during evening events at Hoover’s stadium. It also argues the stadium lighting would degrade the existing visual character of the neighborhood.

The Initial Study described the new field lighting that would be installed at Hoover’s football stadium, stating: “[T]wo 100 foot light standards on south side of football field and two 90 foot light standards on north side of football field [would be installed]. The field lighting would be focused and directed at the field area during school events, including sporting events (i.e., football, soccer, track) that occur after dusk. It is anticipated that field lighting will be dimmed at the conclusion of the event and after all patrons have safely exited the facility (estimated at 9:00 p.m.). Subsequently, the facility would be cleaned and the field lights will be extinguished (estimated at 10:00 p.m.).” Appendix A to the Initial Study is a copy of the lighting impact study conducted for District by T&B Planning Consultants (T&B) regarding the potential impact of the Project’s stadium lighting on the environment. T&B described the proposed stadium lighting system, stating:

“Proposed artificial lighting improvements include installation of the Musco Light-Structure Green™ sports lighting system at the football field. . . . Two light standards would be constructed at the home side of the field (southern portion of the site) and two light standards would be constructed at the visitors’ side of the field (northern edge of the site), as depicted on Figure 3-3, Lighting Plan. The light elements proposed for the home side of the field would consist of two (2) 100-foot tall galvanized steel poles with each featuring 15 luminaires. The light elements proposed for the visitors’ side of the field would consist of two (2) 90-foot tall galvanized steel poles with each featuring 15 luminaires. Combined, a total of 60 luminaires would be provided on-site. Each luminaire would feature a 1500-watt metal halide fixture (producing an average of 134,000 lumens), a 14-inch external visor to reduce glare, and a reflective insert to focus light onto the playing field and reduce spill light.

“According to manufacturer’s specifications, the Musco Light-Structure Green™ includes a light spill and glare control system that is designed to minimize off-site impacts from the sports lighting system. The reflector and external visor are designed so the majority of the light is in the lower portion of the beam, and direct line of [sight] to the lamp (source of glare) is minimized when viewed from surrounding areas. Each fixture housing has reflective inserts which direct, shift, and focus light onto the field and reduce spill and glare.” T&B stated the Project would have an adverse lighting impact (i.e., significant effect on the environment) if it would produce a substantial amount of light pollution, including sky glow, light trespass or glare. It concluded the Project’s sky glow and glare would have a less than significant impact. Regarding light trespass, T&B reviewed the standards adopted by three professional and/or industry organizations for limiting light trespass onto adjacent residential properties in areas of medium ambient brightness that include urban residential areas like those in which the Project is located. Based on its review, T&B established a threshold of CEQA significance for light trespass for the Project if illuminance exceeded 0.8 footcandles during precurfew hours and 0.2 footcandles during postcurfew hours, as measured on horizontal and vertical planes at the property fine of any adjacent residence. T&B stated: “The potential for sleep disruption is the critical component in determining the level of impact for light trespass.” T&B’s analysis of the Project’s light impact was based on a photometric analysis conducted by Musco Lighting, the Project’s lighting system designer.

Most importantly for purposes of this appeal, T&B concluded the vertical illuminance caused by the Project would not significantly impact the residences located west of Highland Avenue. It stated: “[implementation of the Project would result in the contribution of approximately 0.26-1.46 vertical foot-candles at various off-site locations, as calculated from adjacent residential property lines [west of Highland Avenue]. [][] However, it is important to note that the calculations depicted on Figure 5-1 do not account for the landscaping proposed as part of the Project, which would include approximately 13 trees along the boundary with Highland Avenue. . . . With maturity of landscaping, these trees would therefore obstruct most line-of-[sight] views to the site, with exception of several gaps measuring between 0 to 10 feet where tree canopies would not overlap.” T&B noted that an area along Highland Avenue would be subjected to precurfew illuminance ranging from 0.89 to 1.46 vertical footcandles, but that on maturity of the Project’s proposed trees illuminance would not exceed 0.8 vertical footcandles and therefore would be less than significant. Furthermore, before maturity of the Project’s proposed trees, T&B stated: “[I]t is unlikely that operation of the proposed lighting system would result in significant adverse impacts related to light trespass. In urbanized locations, like the Project site and surrounding areas, the most common adverse effect of light trespass is disruption of sleep. Although the [Project] would create spill light that would result in light trespass on adjacent residential properties during pre-curfew hours, lighting would be dimmed by 9:00 [p.m.] daily and extinguished by 10:00 [p.m.] daily, and the nearby residential areas are located in an area of medium ambient brightness and the small increase in light trespass is considered a less than significant impact.” Likewise, as to postcurfew impacts, T&B concluded the restriction on hours of operation of the stadium lighting (i.e., dimming by 9:00 p.m. and extinguishing by 10:00 p.m.) would avoid light trespass during sleeping hours and the “infrequent use” of the stadium lighting (i.e., approximately 15 evening events per year) “would help minimize the incidence of potential adverse light trespass impacts to nearby residences until the proposed landscaping has reached maturity.” T&B concluded the potential for light trespass impacts would be less than significant both in the near term before maturity of the Project’s landscaping and in the long term after maturity of that landscaping.

Based on our independent review of the administrative record, we conclude there is no substantial evidence in the record showing the Project’s lighting elements may have a significant effect on the environment. (Pub. Resources Code, § 21100; No Oil, Inc. v. City of Los Angeles, supra, 13 Cal.3d at p. 75; Laurel Heights Improvement Assn. v. Regents of University of California, supra, 6 Cal.4th at p. 1123.) Taxpayers implicitly relies on two factors set forth in appendix G to the Guidelines as showing the Project may have a significant effect on aesthetics: (1) the Project would substantially degrade the existing visual character or quality of the site and its surroundings, and/or (2) the Project would create a new source of substantial light or glare that would adversely affect day or nighttime views in the area. (Guidelines, appen. G, § I, subds. (c) & (d).) However, Taxpayers has not persuaded us there is substantial evidence to support a finding that either or both of those factors shows the Project may have a significant effect on the environment.

First, the lighting impact study concluded, as discussed above, the Project’s lighting elements would not have a significant impact on the environment, citing the stadium lighting’s limited hours of operation, limited number of evening events, landscaping features, and limited number of residences affected by light trespass. Figure 5-1 of the study showed the level of vertical footcandles caused by the Project’s stadium lighting at various points near residences along Highland Avenue and other neighborhood streets. Only a small number of residences in the neighborhood would be impacted by vertical footcandle levels in excess of the established significance threshold of 0.8 footcandles. Our review of figure 5-1 shows that, at most, seven residences on Highland Avenue would be so impacted. The light trespass on those residences would range from 0.89 vertical footcandles to 1.46 vertical footcandles. Although based solely on the threshold of significance adopted by T&B (i.e., 0.8 footcandles) it could be argued the stadium lighting may therefore have a significant impact on the neighborhood, we conclude that, considering all the circumstances in this case, there is no substantial evidence the lighting may have a significant impact on the neighborhood. The limited operating hours of the stadium lighting (i.e., lighting dimmed at 9:00 p.m. and extinguished at 10:00 p.m.) and limited number of evening events (approximately 15 per year), when considered with the small number of residences affected (about seven residences), do not support a fair argument that the Project’s stadium lighting may have a significant effect on the environment. Considering the most common adverse effect of light trespass apparently is disruption of sleep, there is no substantial evidence in the record to support a finding that it is reasonably possible a substantial number of persons living in the neighborhood around Hoover may be significantly deprived of sleep and thereby significantly impacted by the stadium lighting. We conclude there is no substantial evidence that the Project’s stadium lighting may have a significant effect on the environment by means of significant light trespass (or glare or sky glow).

Second, Taxpayers asserts the Project’s stadium lighting may have a significant effect on the environment because the lighting will have an “impact on the feel and quality of the neighborhood.” It notes Talmadge is a neighborhood of potentially historic significance, with unique homes, narrow streets, and historic lamp posts. It asserts “[t]he direct visual impact of very tall modem stadium lights is completely out of character with [the] historic nature of Talmadge.” However, based on our review of the whole record, we conclude the addition of four tall lighting standards to an existing, albeit renovated, stadium cannot reasonably be considered to have a substantial direct visual impact on the surrounding neighborhood that would constitute a significant effect on the environment.

Contrary to Taxpayers’s assertion, the testimony of a community member that “we want to come home to peace and calm, not bright lights and noise” does not constitute substantial evidence showing the lighting may have a significant effect on the environment. “Under CEQA, the question is whether a project will affect the environment of persons in general, not whether a project will affect particular persons.” (Mira Mar Mobile Community v. City of Oceanside (2004) 119 Cal.App.4th 477, 492 [14 Cal.Rptr.3d 308].) Furthermore, “[t]he possibility of significant adverse environmental impact is not raised simply because of individualized complaints regarding the aesthetic merit of a project.” (Eureka Citizens for Responsible Government v. City of Eureka (2007) 147 Cal.App.4th 357, 376 [54 Cal.Rptr.3d 485].)

D

Historical resources. Taxpayers also asserts a fair argument exists whether the Project would have a significant effect on historical resources in Hoover’s neighborhood. It argues the MND and Initial Study did not adequately describe the historical nature of the neighborhood surrounding Hoover. It further argues District did not analyze whether the Project would potentially impact the neighborhood’s historical resources.

The Initial Study described the area surrounding the Project, stating in part: “The [P]roject site is located in a built-out urban area and is surrounded by residential and commercial uses.” On the question whether the Project would cause a substantial adverse change in the significance of an historical resource, the Initial Study stated: “The [Pjroject site is currently developed within an existing high school campus in an urbanized area. The site is not listed on the State of California’s Office of Historic Preservation (SHPO) list for San Diego County as required by [Guidelines] Section 15064.5 (SHPO, 2009). There are no historic structures occurring on-site. Furthermore, no buildings associated with the school campus would be demolished or altered as part of the [Project]. As the [P]roject would replace or upgrade existing facilities on-site, it is not anticipated to alter the historic context of the area. Therefore, no impact is identified for this issue area.” District concluded the Project would have no impact on an historical resource.

Public Resources Code section 21084.1 provides: “A project that may cause a substantial adverse change in the significance of an historical resource is a project that may have a significant effect on the environment. For purposes of this section, an historical resource is a resource listed in, or determined to be eligible for listing in, the California Register of Historical Resources. Historical resources included in a local register of historical resources ... are presumed to be historically or culturally significant for purposes of this section .... The fact that a resource is not listed in, or determined to be eligible for listing in, the California Register of Historical Resources [or] not included in a local register of historical resources . . . shall not preclude a lead agency from determining whether the resource may be an historical resource for purposes of this section.” CEQA does not require formal listing of a resource in a national, state, or local register as a prerequisite to “historical” status. (Architectural Heritage, supra, 122 Cal.App.4th at p. 1114.) The Guidelines provide: “A project with an effect that may cause a substantial adverse change in the significance of an historical resource is a project that may have a significant effect on the environment. [f] (1) Substantial adverse change in the significance of an historical resource means physical demolition, destruction, relocation, or alteration of the resource or its immediate surroundings such that the significance of an historical resource would be materially impaired.” (Guidelines, § 15064.5, subd. (b).)

District correctly determined, and Taxpayers apparently does not dispute, that Hoover is not an historical resource itself. Rather, Taxpayers apparently argues there are historical resources near Hoover that District failed to describe and analyze, and the Project would substantially and adversely change the significance of those historical resources. The Initial Study, as quoted above, described the area surrounding the Project as “located in a built-out urban area and is surroun