California Court of Appeal
County of L.A. v. Superior Ct. of L.A. County, B198118
In class action complaints against the County of Los Angeles alleging that the county imposed new utility user taxes without prior approval by the voters as required by law, and also raising a related equal protection claim, county's petition for a writ of mandate challenging certification of a class in the matter is denied as: 1) the rule from City of San Jose v. Superior Court, 12 Cal.3d 447 (1974), governs tax refund claims under Government Code section 910 absent a specific tax refund statute; 2) class claims are permissible under section 910; and 3) the county's claims ordinance is inapplicable. The court rejects the language in other Court of Appeal opinions stating that class action claims are not allowed in any tax refund litigation.
Appellate Information
- Decided 01/24/2008
- Published 01/24/2008
Judges
- CROSKEY, J.
Court
- California Court of Appeal
Counsel
- For Appellant:
- Jones Day, Elwood Lui and Brian D. Hershman, Los Angeles, for Petitioner., Huskinson & Brown, Paul E. Heidenreich, David W.T. Brown, Manhattan Beach; Bernard & Bernard and Stephen Bernard, Los Angeles, for Real Parties in Interest.
- For Appellees:
- No appearance for Respondent.