Court Opinion

ID: 9746000
Source: CourtListenerOpinion
Date Created: 2023-08-27 13:49:10.988235+00
Date Added: 2024-06-11T12:26:13.701703
License: Public Domain

MOSK, J., Concurring.—I
concur to discuss a few matters.
In this case, Health and Safety Code sections 33675, subdivision (b) and 33671.5 require the County of Los Angeles (County) to pay the redevelopment agencies amounts for the indebtedness of the redevelopment agencies (see also Cal. Const., art. XVI, § 16; Rev. & Tax. Code, § 96.5). Health and Safety Code section 33675 sets forth the procedures for the allocation and payment of taxes to the redevelopment agencies. In order for the redevelopment agencies to receive timely payments to which they are entitled, they are to file the statement of indebtedness by October 1 of each year. But the statute does not say that failure to file a statement by October 1 bars any right of a redevelopment agency to the payment of taxes, nor does the statute preclude amendments to the statements of indebtedness after October 1. Health and Safety Code section 33670, subdivision (b) provides, “Except as provided in subdivision (e) or in Section 33492.15, that portion of the levied taxes each year in excess of that amount shall be allocated to and when collected shall be paid into a special fund of the redevelopment agency to pay . . . loans [to] ... or indebtedness [of the agency].” (Italics added.) The exceptions to these mandatory duties do not include the time provisions of Health and Safety Code section 33670.
The Supreme Court has said in an administrative law case, “We have held that, generally, requirements relating to the time within which an act must be done are directory rather than mandatory or jurisdictional, unless a contrary *1404intent is clearly expressed.” (Edwards v. Steele (1979) 25 Cal.3d 406, 410 [158 Cal.Rptr. 662, 599 P.2d 1365]; see Woods v. Department of Motor Vehicles (1989) 211 Cal.App.3d 1263, 1267 [259 Cal.Rptr. 885].) “It is a well-settled rule of construction, applicable to tax statutes, that only those provisions enacted for the benefit of the taxpayer are mandatory, while provisions enacted to secure the orderly conduct of business are merely directory.” (Ryan v. Byram (1935) 4 Cal.2d 596, 603 [51 P.2d 872]; see Shelly Estate Co. v. San Francisco (1937) 9 Cal.2d 28, 33 [69 P.2d 171].) Here, because Health and Safety Code section 33675 provides no “consequence or penalty for failure to act within the prescribed time,” the time limit should be viewed as directory rather than mandatory. (California Correctional Peace Officers Assn. v. State Personnel Bd. (1995) 10 Cal.4th 1133, 1143 [43 Cal.Rptr.2d 693, 899 P.2d 79].)
Even if the Health and Safety Code section 33675 could be read as a deadline,1 amendments to timely filed documents are not necessarily deemed untimely, even without any express statutory authorization. (See Blanchard v. Workers’ Comp. Appeals Bd. (1975) 53 Cal.App.3d 590, 595 [126 Cal.Rptr. 187] [“In civil cases it is the rule that the statute of limitations will not bar an amendment to the complaint so long as the amendment does not introduce a wholly difference cause of action.”]; 5 Witkin, Cal. Procedure (5th ed. 2008) Pleading, § 1188, pp. 619-620; 2 Ehrman & Flavin, Taxing California Property (4th ed. 2008-2009) § 26:10, pp. 26-18 to 26-20 [amendment of application for property tax reduction]; cf. Helene Curtis, Inc. v. Assessment Appeals Bd. (1999) 76 Cal.App.4th 124 [90 Cal.Rptr.2d 31] [upholding validity of administrative regulation providing that application may not be amended after filing deadline if the amendment contains a request for relief additional to or different in nature from the originally requested].)
The County argues that it already distributed the redevelopment agencies’ tax increment amounts to other taxing authorities and that it would be impractical to recover those amounts in order to make additional payments to the redevelopment agencies after they submit their amendments. These taxing authorities presumably have received monies to which they are not entitled. There are means to correct for errors in the distribution of tax revenues. As the court in City of Dinuba v. County of Tulare (2007) 41 Cal.4th 859, 869-870 [62 Cal.Rptr.3d 614, 161 P.3d 1168] said, “We also note plaintiffs added as named defendants the taxing entities that received misallocated revenue and which continue to be parties in this action. Should plaintiffs succeed, County’s obligation may be offset by voluntary repayment by the
*1405taxing entities or by direct recourse against them by plaintiffs or by County itself. Alternatively, as suggested during oral argument, County may correct the tax rolls that resulted in overpayments to the entities and explore offsetting future payments to recover any amounts now owed to plaintiffs. [Citations.] Whatever County does, it is clear that what it may not do is refuse to comply with its statutory duty to correctly allocate and distribute revenue owed to plaintiffs.” (Fn. omitted.)
The County and the trial court reasonably observed that assessments, tax receipts, and allocations are annual and time-sensitive processes that are reflected in Health and Safety Code section 33675. I note that the redevelopment agencies have an incentive to file all the information on time to avoid delays and costs in recovering the funds owed to them, which funds they in turn must pay to their creditors. I am sympathetic to the County’s position that if that provision is too elastic, the mechanism could become unwieldy. That is a matter for future resolution. I agree that in this case, the amendments do not violate Health and Safety Code section 33675.

 The trial court suggested the possibility that a late statement of indebtedness could be deemed substantial compliance with the time deadline. Here, the statements of indebtedness were filed months after October 1, and therefore the trial court did not find substantial compliance.