Wood v. Pendola

THE COURT. This is a proceeding in mandate to compel respondent, as tax collector, to issue receipted tax bills to petitioner upon payment to respondent of a sum less than the amount claimed by respondent to be due for taxes for the tax year 1935-1936. It is the theory of petitioner that certain portions of the tax levied by the board of supervisors for Los Angeles County and for the Los Angeles County Flood Control District for 1935-1936 are invalid. Petitioner contends that the county levy is based on an allowance of over six million dollars for unappropriated and general reserves and a fund for estimated delinquencies for which an appropriation was never validly made, and that the flood control district levy is based on an allowance of over two million dollars for unappropriated and general reserves, for which an appropriation was never validly made. The board levied a tax for county purposes of $1.19 per hundred dollars of assessed valuation, and for flood control district purposes of $0.19 per hundred. It is stipulated that if the above items should be deleted, the rate would be $0.98 and $0.08, respectively.