Glendale Redevelopment Agency v. County of Los Angeles

concur to discuss a few matters.

In this case, Health and Safety Code sections 33675, subdivision (b) and 33671.5 require the County of Los Angeles (County) to pay the redevelopment agencies amounts for the indebtedness of the redevelopment agencies (see also Cal. Const., art. XVI, § 16; Rev. & Tax. Code, § 96.5). Health and Safety Code section 33675 sets forth the procedures for the allocation and payment of taxes to the redevelopment agencies. In order for the redevelopment agencies to receive timely payments to which they are entitled, they are to file the statement of indebtedness by October 1 of each year. But the statute does not say that failure to file a statement by October 1 bars any right of a redevelopment agency to the payment of taxes, nor does the statute preclude amendments to the statements of indebtedness after October 1. Health and Safety Code section 33670, subdivision (b) provides, “Except as provided in subdivision (e) or in Section 33492.15, that portion of the levied taxes each year in excess of that amount shall be allocated to and when collected shall be paid into a special fund of the redevelopment agency to pay . . . loans [to] ... or indebtedness [of…

Appellants are community redevelopment agencies "empowered to prepare and effectuate a redevelopment plan for the elimination of blighted areas in the community." ( Marek v. Napa Community Redevelopment Agency (1988) 46 Cal.3d 1070, 1082 [ 251 Cal.Rptr. 778 , 761 P.2d 701 ] ( Marek ).) Under the Community Redevelopment Law (Cal. Const., art. XVI, § 16; Health & Saf. Code, § 33000 et seq. [1] ), they are able to fund this activity because they are entitled to a certain portion of the property tax attributable to the redevelopment project. The amount is calculated through a statement of indebtedness (SOI) prepared by the redevelopment agency and submitted to the taxing authority by the agency "[n]ot later than October 1 of each year." (§ 33675, subd. (b).)

Appellants submitted SOI's to the County of Los Angeles (County), and some time later, after realizing that the SOI's were erroneous, submitted revised SOI's which showed that they were entitled to additional funds. The County refused to accept the revised SOI's or to remit additional funds, writing that under section 33675 it had no discretion to accept an amended SOI. The two agencies filed a petition for writ…

*1393 Opinion

Appellants are community redevelopment agencies “empowered to prepare and effectuate a redevelopment plan for the elimination of blighted areas in the community.” (Marek v. Napa Community Redevelopment Agency (1988) 46 Cal.3d 1070, 1082 [ 251 Cal.Rptr. 778 , 761 P.2d 701 ] (Marek).) Under the Community Redevelopment Law (Cal. Const., art. XVI, § 16; Health & Saf. Code, § 33000 et seq. 1 ), they are able to fund this activity because they are entitled to a certain portion of the property tax attributable to the redevelopment project. The amount is calculated through a statement of indebtedness (SOI) prepared by the redevelopment agency and submitted to the taxing authority by the agency “[n]ot later than October 1 of each year.” (§ 33675, subd. (b).)

Appellants submitted SOI’s to the County of Los Angeles (County), and some time later, after realizing that the SOI’s were erroneous, submitted revised SOI’s which showed that they were entitled to additional funds. The County refused to accept the revised SOI’s or to remit additional funds, writing that under section 33675 it had no discretion to accept an amended SOL The two agencies filed a petition for writ of…