Marek v. Napa Community Redevelopment Agency

Opinion

KAUFMAN, J.

receive tax increment revenues (see fn. 3, post) under California’s Community Redevelopment Law (Health & Safety Code, § 33000 et seq.), local redevelopment agencies must file with the county auditor an annual “statement of indebtedness.” (Health & Saf. Code, § 33675, subd. (b) (see fn. 8, post).) The auditor is then required to pay tax increment revenues to the agency “in an amount not to exceed the amount shown on the agency’s statement of indebtedness.” (§ 33675, subd. (d).) If the auditor disputes the amount of indebtedness claimed in its statement, the auditor is…