Arbuckle-College City Fire Protection District v. County of Colusa

The issue in this appeal concerns a county’s right to recoup administrative costs expended in the assessment, collection, and allocation of property tax revenues to a fire protection district organized under the Fire Protection District Law of 1987, also known as the Bergeson Fire District Law. (Health & Saf. Code, § 13800 et seq.) Government Code section 29142 permits a county to recoup administrative costs pursuant to an agreement between the county board of supervisors and the governing board of the fire protection district in an amount not to exceed one-quarter of one percent of all the money collected. But section 95.3 of the Revenue and Taxation Code allows a county to recoup a proportionate share of actual administrative costs, without any agreement and without limitation.

Plaintiff Arbuckle-College City Fire Protection District filed a petition for writ of mandate seeking to require defendants County of Colusa and Robert E. Kessinger, Jr., in his capacity as Auditor-Controller of Colusa County, to adhere to Government Code section 29142 and reimburse plaintiff for what it alleges were unauthorized and excess fees withheld from plaintiff since 1997. Defendants…