Antelope Valley-East Kern Water Agency v. Local Agency Formation Commission

Appellant Agua Dulce Water Committee is an association of homeowners seeking to detach their property from the *992 territory of respondent Antelope Valley-East Kern Water Agency (AVEK). The Local Agency Formation Commission (LAFCO) of Los Angeles County granted their application for detachment by resolution on December 10, 1986. The LAFCO resolution provided that “the taxes and assessments would not be collectible as of July 1 of the first fiscal year following the calendar year in which the detachment is completed.”

AVEK petitioned the superior court to grant a peremptory writ of mandate (Code Civ. Proc., § 1085) to set aside the LAFCO resolution on the ground that the condition relieving the detached territory of taxes and assessments is contrary to state law. 1 AVEK was created by the state Legislature in the Antelope Valley-East Kern Water Agency Law (hereinafter AVEK’s principal act). 2 Section 84 of AVEK’s principal act expressly provides that upon exclusion of territory from AVEK, “the taxable property within such excluded area shall continue taxable by the Antelope Valley-East Kern Water Agency for the purpose of paying the bonded or other indebtedness of the…