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CITY OF SCOTTS VALLEY v. COUNTY OF SANTA CRUZ

No. A126357.

200 Cal.App.4th 97 (2011)

CITY OF SCOTTS VALLEY, Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ et al., Defendants and Appellants.

Court of Appeals of California, First District, Division One.

October 26, 2011.

Attorney(s) appearing for the Case

Rutan & Tucker and William M. Marticorena for Defendants and Appellants.

Thomas M. Tyrrell , Principal Deputy County Counsel, and Elizabeth M. Cortez , Assistant County Counsel, for California State Association of Counties as Amicus Curiae on behalf of Defendants and Appellants.

Logan & Powell, Kirsten Powell , Robert C. Chojnacki ; Jarvis, Fay, Doporto & Gibson, Benjamin P. Fay and Rick W. Jarvis for Plaintiff and Respondent.

Colantuono & Levin, Michael G. Colantuono and Holly O. Whatley for League of California Cities as Amicus Curiae on behalf of Plaintiff and Respondent.

OPINION

BANKE, J.—

I. INTRODUCTION

"There is no equitable way to share property tax revenues, only different degrees of inequity." (Sen. Com. on Local Government, Rep. on Sen. Bill No. 407 (1987-1988 Reg. Sess.) Apr. 20, 1987, p. 2.) This observation is as true today as when it was made during the legislative process more than 20 years ago.

In this case, the City...

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