Los Angeles Unified School District v. County of Los Angeles

—This is an appeal from the denial of a petition for writ of mandate. Plaintiff Los Angeles Unified School District (LAUSD) petitioned to compel defendants County of Los Angeles, City of Los Angeles, and numerous community redevelopment and other local agencies (collectively, the County) to increase its allocation of community redevelopment project mitigation payments (passthrough payments) under Health and Safety Code section 33607.5. We conclude, as a matter of law, that LAUSD’s passthrough payments have been based on an erroneous calculation of its percentage share of property taxes. Given that LAUSD’s right to reimbursement has yet to be litigated, we reverse and remand for further proceedings.

FACTUAL AND PROCEDURAL BACKGROUND

This appeal presents a single legal issue regarding the correct allocation of LAUSD’s passthrough payments under Health and Safety Code section 33607.5. The petition, filed on March 29, 2007, cites two relevant statutory schemes: (1) the Educational Revenue Augmentation Fund (ERAF) legislation (Rev. & Tax. Code, §§ 97.2, 97.3), which was enacted in 1992 as former section 97.03 of the Revenue and Taxation Code (Stats. 1992, ch. 699, § 12, pp.…