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Jur.e 27, 1977 <br />Mr. Martin Rohrke <br />State Board of Equalization <br />P. 0. box 1713 <br />Sacramento, California 95808 <br />Dear Sir: <br />This letter will serve to confirm our recent telephone conversa- <br />tion wherein I indicated the City's desire to eliminate the identification <br />of certain areas on the tax assessment roll for tax levying purposes. It <br />is the opinion of our office that the annexation of the Washington Manor <br />Conaaunity Services District, by Ordinance No. 1052 N.S., adopted May 20, <br />1957, constitutes a merger of that district with the City and a consequent <br />dissolution of the district by operation of law. (People v. li_ownev County <br />Water District, 21 Cal. Rptr. 370 [19621; see also, Aeoplje v._ Bellflower <br />County Water District, 55 Cal. Rptr. 582 [1966]) Please find enclosed a <br />copy of Resolution No. 77-146, adopted May 23. 1977 by the City Council <br />authorizing the Alameda County Auditor, per his request, to return certain <br />funds remaining in the debt service account of the City due to the com- <br />plete redemption of outstanding bonded indebtedness of the former Washing- <br />ton Manor Community Services District Bond Issue of 1955. Additionally, <br />enclosed is a copy of Resolution No. 77-1'12.ti which officially declares <br />the City's intention to eliminate the identification of separate taxing <br />district areas. <br />I trust that this letter and the attached documents meet with <br />your requirements and that your agency may alter your records accordingly. <br />Very truly yours, <br />STEVEN R. MF.YERS <br />Assistant City Attorney <br />SRM/naj <br />Enclosures <br />