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CITY OF DINUBA v. COUNTY OF TULARE

No. S143326.

62 Cal.Rptr.3d 614 (2007)

41 Cal.4th 859

161 P.3d 1168

CITY OF DINUBA et al. Plaintiffs and Appellants, v. COUNTY OF TULARE et al., Defendants and Respondents.

Supreme Court of California.

July 19, 2007.

Attorney(s) appearing for the Case

Meyers, Nave, Riback, Silver & Wilson, Steven R. Meyers, Andrea J. Saltzman, Joseph M. Quinn, San Francisco; Tuttle & McCloskey and Daniel T. McCloskey, for Plaintiffs and Appellants.

McDonough Holland & Allen, T. Brent Hawkins and Daniel M. Wolk, Sacramento, for California Redevelopment Association as Amicus Curiae on behalf of Plaintiffs and Appellants.

Jarvis, Fay & Doporto and Benjamin P. Fay, Oakland, for League of California Cities as Amicus Curiae on behalf of Plaintiffs and Appellants.

Brown, Winfield & Canzoneri, Thomas F. Winfield III and Michael H. Wallenstein, Los Angeles, for Defendants and Respondents.

MORENO, J.

Counties are statutorily required to collect property taxes on behalf of local taxing entities and then allocate and distribute the revenue to these entities pursuant to a complex statutory scheme. (Rev. & Tax.Code, § 95 et seq.; Health & Saf. Code, § 33000 et seq.) The County of Tulare (County) improperly computed the portion of tax revenue to which the City of Dinuba Redevelopment Agency (Agency) was statutorily entitled and Agency now...

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