City of Alhambra v. Co. of LA 7/7/10 CA2/3

State: California

Court: 1st District Court of Appeal 1st District Court of Appeal

Docket No: B218347

Case Date: 10/21/2010

Preview:Filed 7/7/10

CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION THREE

CITY OF ALHAMBRA et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

B218347 (Los Angeles County Super. Ct. No. BS116375)

APPEAL from a judgment of the Superior Court of Los Angeles County, James Chalfant, Judge. Reversed and remanded with directions. Colantuono & Levin, Michael G. Colantuono and Holly O. Whatley for Plaintiffs and Appellants. Jarvis, Fay, Doporto & Gibson, Benjamin P. Fay and Rick W. Jarvis for The League of California Cities as Amicus Curiae on behalf of Plaintiffs and Appellants. Greenberg Traurig and Scott D. Bertzyk; Raymond G. Fortner, Jr., County Counsel, and Thomas M. Tyrrell, Deputy County Counsel, for Defendants and Respondents. Jennifer B. Henning for California State Association of Counties as Amicus Curiae on behalf of Defendants and Respondents.

INTRODUCTION This appeal involves a question of first impression. We are asked to determine the proper calculation under Revenue and Taxation Code section 97.75 of the fee a county may charge local governmental entities within its jurisdiction for the services counties perform under two specifically designated tax statutes, the so-called Triple Flip (

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