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BTLG Table of Contents > Sales and Use Tax Court Decisions > C > City of Bellflower v. Cohen … (2016)

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City of Bellflower v. Cohen … (2016)

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Local Tax Revenues May Not Be Withheld for Failure to Turn Over a Dissolved Redevelopment Agency’s Funds

Following the Legislature’s dissolution of the redevelopment agencies, the Legislature directed that a dissolved redevelopment agency's funds not needed to meet enforceable obligations must be turned over to the county's auditor-controller for distribution to local taxing entities. The Legislature authorized withholding of local tax revenues for a successor agency's failure to turn over the dissolved redevelopment agency's funds. The court held that the statute (authorizing withholding of local tax revenues) violated the constitutional provision prohibiting reallocation of local government tax revenues. City of Bellflower v. Cohen (2016) 245 Cal.App.4th 438.