Los Angeles Unified School District v. County of Los Angeles

In this writ of mandate proceeding, the superior court entered a July 3, 2012 judgment requiring defendant and respondent County of Los Angeles to include in its calculation of plaintiff and appellant Los Angeles Unified School District’s (LAUSD) property tax allocation base the property tax revenue that LAUSD actually received from local Educational Revenue Augmentation Funds (ERAF’s). The resulting increase in LAUSD’s property tax allocation base will cause a corresponding increase in LAUSD’s allocation of community redevelopment project mitigation or passthrough payments under Health and Safety Code section 33607.5.

In this appeal from the July 3, 2012 judgment, LAUSD contends the judgment and orders implementing the judgment do not sufficiently increase its property tax allocation base and, therefore, do not sufficiently increase its passthrough payments. LAUSD argues that its property tax allocation base must also include its share of the property tax revenue that was diverted from the ERAF’s by the triple flip (Triple Flip) and vehicle licensing fee swap (VLF Swap) legislation. (Stats. 2003, 5th Ex. Sess. 2003-2004, ch. 2, § 4.1, p. 7108; Stats. 2004, ch. 211, §§…