City of Camarillo v. County of Ventura

— We hold that delinquency penalties, collected on special taxes imposed pursuant to the Mello-Roos Community Facilities District Act of 1982, “follow the tax” and go to the public entity that levied the tax. (Gov. Code, §§ 53312, 53340, 53340.5.) County of Ventura, Norman R. Hawkes in his capacity as Ventura County Auditor-Controller, and Harold S. Pittman in his capacity as Ventura County Tax Collector (County), appeal from a judgment awarding respondents, City of Camarillo (City) and the West Camarillo Community Facilities District No. i, $48,391.46 in tax delinquency penalties. County collected the tax penalties on behalf of respondents but refused to pay any portion of the funds. The trial court ordered County to disburse the funds to respondents. We affirm.

On March 14, 1990, City passed a resolution pursuant to the Mello-Roos Community Facilities District Act of 1982 (Mello-Roos Act) establishing the West Camarillo Community Facilities District No. 1 (District). (§ 53318 et seq.) The city council, acting as the legislative body of District, issued $13,955,000 in secured bonds. Special taxes were levied on real property located in the district. (§§ 53360, 53328.)…