Sasaki

The County of Los Angeles (the County) appeals the judgment denying its petition for writ of mandate to compel County Auditor-Controller Alan T. Sasaki (Sasaki) to disburse property tax receipts in accordance with County Ordinance No. 93-0045. That ordinance provides for apportionment of property tax revenues for fiscal year 1993-1994 in accordance with their apportionment in 1992-1993, rather than pursuant to state Senate Bill No. 1135 (SB 1135). SB 1135, effective June 30, 1993, reallocates approximately $2.6 billion in local property tax revenues for fiscal year 1993-1994 from local governments and special districts to school districts and community college districts.

Introduction

The County challenges what it characterizes as the state plan for a permanent restructuring of the fiscal relationship between state and local government. According to the County, this plan contemplates a shift in the burden of financing education from the state to the counties. The County asserts the plan encompasses a reallocation by the state of local property tax revenues from local governments and special districts to education pursuant to SB 1135. The County also contends the plan…