Corin

In this mandate proceeding, the issue is whether “proceeds of taxes” as used in article XIII B of the California Constitution includes (1) special assessments of an assessment district and/or (2) federal grants made directly to a local entity for improvements within the assessment district. Petitioner, the County of Placer, seeks to compel respondent, who is the Placer County Treasurer, to serve notice of assessment on and to collect such assessments from property owners in the Tierra Heights Sewer Assessment District A-79.

In April 1979 petitioner’s board of supervisors, pursuant to provisions of the Municipal Improvement Act of 1913 and the Improvement Bond Act of 1915, adopted, a resolution entitled: A Resolution of Intention to Make Acquisitions and Improvements—Tierra Heights Sewer Assessment District A-79. Petitioner had previously accepted a federal grant in the sum of $55,000 representing one-half the costs of making the required acquisitions and constructing improvements. On March 4, 1980, petitioner directed respondent to mail and serve appropriate notices to pay assessments to owners of real property within the sewer assessment district. Respondent has refused…