City of Alhambra, Plaintiffs and Appellants v. County of Los Angeles, Defendants and Respondents

Summary

The court held that the county could not include property-tax revenues diverted by the 2004 Triple Flip and VLF Swap in calculating cities’ property-tax administration fees. The fee statute authorized charges only for the new, incremental costs of administering those programs, and the related statutes showed legislative intent to preserve the existing property-tax allocation and ERAF exemption. The judgment affirming the cities’ position was affirmed.