City of Scotts Valley v. County of Santa Cruz
California Court of Appeal
1Opinion of the Court
*7Opinion
BANKE, J.
I. Introduction
“There is no equitable way to share property tax revenues, only different degrees of inequity.” (Sen. Com. on Local Government, Rep. on Sen. Bill No. 407 (1987-1988 Reg. Sess.) Apr. 20, 1987, p. 2.) This observation is as true today as when it was made during the legislative process more than 20 years ago.
In this case, the City of Scotts Valley (City) claims it has not received all the property tax revenues to which it is entitled. Specifically, the City claims the Auditor-Controller of the County of Santa Cruz (Auditor-Controller) has not properly applied…
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