California Court of Appeal

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Cal. State University Fresno Assn. v. Co. of Fresno, 072324

In a property tax refund case brought by a nonprofit public benefit corporation and auxiliary organization serving California State University, Fresno, the trial court's judgment in favor of plaintiff is reversed where: 1) the time limit of Revenue and Taxation Code section 5097(a)(3)(A)(i) is not affected by the timing of the party's payment of the property taxes due. Since Association did not file their claim for refund of taxes with the County within the one-year time limit of section 5097, subdivision (a)(3)(A)(i), the superior court lacked jurisdiction over Association's subsequent property tax refund action against County.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2017/03/02




  • California Court of Appeal


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