California Court of Appeal

Plaintiff-taxpayer is precluded, as a matter of law, from challenging assessed real property taxes and penalties in an action for declaratory relief. She must exhaust the administrative remedies and procedures prescribed by constitutional and statutory provisions, pay the taxes and penalties defendant contends are owing, and then sue for a refund.

Appellate Information

• Decided 01/06/2004
• Published 01/06/2004

Judges

• CHARLES S. VOGEL, P.J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
•  Lloyd W. Pellman, County Counsel, Lawrence B. Launer, Assistant County Counsel, and Diane C. Reagan, Principal Deputy County Counsel, for Defendant and Appellant., Law Offices of Natasha Roit and Natasha Roit, Los Angeles, for Plaintiff and Respondent.