Flournoy

The County of San Bernardino and five sanitation districts within its borders filed a complaint for declaratory relief and petition for writ of mandate against defendant the Controller of the State of California, on December 3, 1970, to compel defendant to pay to plaintiffs amounts claimed to be due in reimbursement for their losses resulting from allowance of the homeowner’s property tax exemption in the year 1969. By stipulations claims for the years 1970, 1971 and 1972 were included in the action. Answer was filed by defendant generally denying the allegations of the complaint and affirmatively alleging that the revenues collected by plaintiffs are assessments, not taxes, and that the state Controller should not be required to pay plaintiffs’ claims. In September 1973, cross-motions for summary judgment were filed each of which contained an identical stipulation of facts in lieu of supporting declarations required under Code of Civil Procedure section 437c. The trial court granted defendant’s motion and denied that of plaintiffs. Judgment was entered in favor of defendant from which plaintiffs appeal.

The sole issue on appeal is whether the exactions for revenue…