County of Sonoma v. Commission on State Mandates

Opinion

MARCHIANO, J.

In response to a budget crisis in 1992, the Legislature reduced the share of property taxes previously allocated to local governments and simultaneously placed an equal amount of property tax revenues into Educational Revenue Augmentation Funds (ERAF’s) for distribution to school districts. The County of Sonoma (the County) then sought reimbursement pursuant to article XIIIB, section 6 of the California Constitution (section 6), contending that the ERAF legislation amounted to the imposition of a state mandated program or higher level of service. The Commission on State…