filed:

I. INTRODUCTION

Plaintiff, City of Palmdale, appeals from a dismissal order entered after two demurrers were sustained without leave to amend to its validation complaint. This case involves two issues arising out of the dissolution of a redevelopment agency. The first issue involves the order sustaining the demurrers without leave to amend brought by defendants: the California Department of Finance (finance department); the State Controller (controller); and Wendy Wantanabe in her capacity as the Auditor-Controller of Los Angeles County (the auditor-controller). The demurrers were accompanied by extensive judicial notice materials. Those materials reveal that the gravamen of the parties’ dispute arises out defendants’ refusal to approve tax increment funding for a parking structure. The demurrers were sustained to the complaint without leave to amend and the case was dismissed. Second, the finance department and the controller filed a venue change motion based upon Health and Safety Code1 section 34168, subdivision (a). The venue change motion sought to have the action transferred to Sacramento County Superior Court. The venue change motion was denied. As to the merits of the…