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CITY OF CAMARILLO v. COUNTY OF VENTURA

Docket No. B077535.

26 Cal.App.4th 1351 (1994)

31 Cal. Rptr.2d 920

CITY OF CAMARILLO et al., Plaintiffs and Respondents, v. COUNTY OF VENTURA et al., Defendants and Appellants.

Court of Appeals of California, Second District, Division Six.

July 21, 1994.

Attorney(s) appearing for the Case

COUNSEL

James L. McBride, County Counsel, and Daniel J. Murphy, Assistant County Counsel, for Defendants and Appellants.

J. Robert Flandrick, City Attorney, Burke, Williams & Sorenson, Virginia R. Pesola and Kenneth D. Rozell for Plaintiffs and Respondents.

OPINION

YEGAN, J.

We hold that delinquency penalties, collected on special taxes imposed pursuant to the Mello-Roos Community Facilities District Act of 1982, "follow the tax" and go to the public entity that levied the tax. (Gov. Code, §§ 53312, 53340, 53340.5.)1 County of Ventura, Norman R. Hawkes in his capacity as Ventura County Auditor-Controller...

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