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California Court of Appeal


City of Modesto v. Nat'l Med, Inc., F044492

Plaintiff-City's request for a recalculation of defendant's allege tax deficiency, calculated under the city's newly amended apportionment guidelines, is denied where due process precludes reforming the ordinance to apply retroactively to defendant.

Appellate Information

  • Decided 04/18/2005
  • Published 04/18/2005

Judges

Court

  • California Court of Appeal

Counsel

  • For Appellant:
  • Michael D. Milich, City Attorney, Roland R. Stevens, Assistant City Attorney, Howard Rice Nemerovski Canady Falk & Rabkin, Steven L. Mayer and Ethan P. Schulman, San Francisco, for Plaintiff and Appellant.

  • For Appellees:
  • Morrison & Foerster, Charles J. Moll III, Arturo J. Gonzalez and Pilar M. Sansone, San Francisco, for Defendants and Respondents.
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