In City of Sacramento v. State of California (1990) 50 Cal. 3d 51 266 Cal. Rptr. 139, 785 P.2d 522 (City of Sacramento), the court cautioned that subvention does not depend on "whether the 'benefit' of a state-imposed local requirement falls principally at the state or local level. Attempts to apply such a 'benefit' test to the myriad of individual cases could easily produce debates bordering on the metaphysical. Nothing in the language or history of article XIII B, or prior subvention statutes, suggests an intent to force such debates upon the Legislature each time it considers legislation affecting local governments." ( Id. at p. 70, fn. 14.)