California Court of Appeal

In a class action seeking a refund of the City of LA's telephone users tax, trial court order striking his class action allegations is affirmed where: 1) plaintiff was required to file his claim in the manner set forth in the Government Claims Act prior to pursuing his action for a tax refund against the city; and 2) plaintiff cannot present a claim for a tax refund on behalf of a class under Government Code section 910, just on behalf of himself as an individual.

Appellate Information

• Decided 05/28/2009
• Published 05/28/2009

Judges

• KITCHING, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Wolf Haldenstein Adler Freeman & Herz, Francis M. Gregorek, Rachele R. Rickert, San Diego;  Cuneo Gilbert & Laduca, Jon Tostrud, Los Angeles;  Chimicles & Tikellis, Timothy N. Mathews, for Plaintiff and Appellant, and Willy Granados and John W. McWilliams, as amici curiae on behalf of Plaintiff and Appellant., Patricia Sturdevant;  Wilentz, Goldman & Spitzer, P.A., Kevin P. Roddy, Los Angeles;  Timothy Bittle, Sacramento, for NASCAT, Howard Jarvis Taxpayers Association, Consumer Federation of California and Utility Reform Network as Amici Curiae on behalf of Plaintiff and Appellant., Huskinson, Brown, Heidenreich & Carlin and Paul E. Heidenreich, Manhattan, as Amicus Curiae on behalf of Plaintiff and Appellant., Edward M. Teyssier;  Joseph D. Henchman for the Tax Foundation as Amicus Curiae on behalf of Plaintiff and Appellant.


• For Appellees:
  
• Rockard J. Delgadillo, City Attorney, Noreen S. Vincent, Assistant City Attorney, Brian I. Cheng, Deputy City Attorney;  Orrick Herrington & Sutcliffe, William Molinski, Valerie M. Goo, Frank D. Rorie, Los Angeles;  Colantuono & Levin, Michael G. Colantuono, Sandra J. Levin, Los Angeles, and Amy C. Sparrow, for Defendant and Respondent., Dennis J. Herrera, City Attorney (San Francisco), Julie Van Nostern, Chief Tax Attorney, Peter J. Keith, Deputy City Attorney for The League of California Cities, The California State Association of Counties, and The California Special Districts Association as Amici Curiae on behalf of Defendant and Respondent., Raymond G. Fortner, Jr., County Counsel (Los Angeles), Albert Ramseyer, Principal Deputy County Counsel, for the County of Los Angeles as Amicus Curiae on behalf of Defendant and Respondent.