City of Dinuba v. County of Tulare

Counties are statutorily required to collect property taxes on behalf of local taxing entities and then allocate and distribute the revenue to these entities pursuant to a complex statutory scheme. (Rev. & Tax. Code, § 95 et seq.; Health & Saf. Code, § 33000 et seq.) The County of Tulare (County) improperly computed the portion of tax revenue to which the City of Dinuba Redevelopment Agency (Agency) was statutorily entitled and Agency now seeks to recover the misallocated revenue.

We granted review to consider whether County is immune from suit under Government Code section 860.2. We conclude that, because Agency does not seek money damages for an “injury” as defined by the Tort Claims Act (Act), section 810 et seq., section 860.2 does not bar Agency’s action. We further conclude that because Agency is seeking to enforce a mandatory duty imposed by statute, the remedy of mandamus is available. (Code Civ. Proc., § 1085.) Accordingly, we affirm the judgment of the Court of Appeal.

I. Background

In 2002, Agency retained a private consultant to audit County’s property tax assessment and allocation procedures. The audit discovered County had failed to assign the proper tax…