Flournoy

County of Orange (“County”) appeals from a judgment of the Superior Court of Sacramento County denying County’s petition for a peremptory writ of mandate against Houston I. Flournoy as State Controller (“Controller”), County contends that it is entitled to $291,876 from the general fund of the State of California pursuant to Revenue and Taxation Code section 2164.3. County asserts, first, that section 2164.3 provides for reimbursement for costs of state-mandated programs required by legislation passed and signed prior to January 1, 1973, but which took effect March 7, 1973; second, that section 2164.3, subdivision (a) constitutes in itself an appropriation for such programs.

In 1972 the Legislature adopted Senate Bill 90, entitled “Property Tax Relief Act of 1972.” Under this bill, which became chapter 1406 of the 1972 Statutes, chapter 1.5 was added to part 4, division I of the Revenue and Taxation Code. Included in chapter 1.5 was section 2164.3, which read: “(a) The state shall pay to each county, city and county, city and special district an amount to reimburse the county, city and county, city and special district for the full costs, which are mandated by acts…