White

In 1994, Orange County filed for bankruptcy. To resolve this financial crisis and assist Orange County to emerge from bankruptcy, the California Legislature passed four bills allocating certain property and sales tax revenues to Orange County’s general fund that were previously allocated to other Orange County public agencies.

Steven White, an Orange County taxpayer, brought this action seeking declaratory relief that the statutes enacted through these bills are unconstitutional and/or violate applicable statutes. The trial court entered a judgment of dismissal after defendants successfully demurred to the complaint. White appeals. We affirm.

Facts

In December 1994, Orange County filed for bankruptcy. In June 1995, Orange County voters rejected a Vi cent sales tax to be used to help the county emerge from bankruptcy. In October 1995, the Legislature passed four bills in an attempt to resolve Orange County’s financial problems (Recovery laws). In passing each of these bills, the Legislature made the following findings and statements of purpose:

To achieve these goals, the Legislature passed the four bills—Senate Bill No. 863, Assembly Bill No. 1664, Senate Bill No.…