California Court of Appeal

In a taxpayer's suit for declaratory relief that a city and county's amendment to the existing municipal payroll tax was invalid, trial court's dismissal of the action is affirmed where: 1) plaintiff is unable to identify a single judicial decision approving use of section 526a by a person not personally liable for a tax to halt collection of that tax; and 2) the trial court correctly concluded that plaintiff lacks standing to sue, and that no injunctive relief may be granted to prevent tax collection.

Appellate Information

• Decided 10/21/2010
• Published 10/21/2010

Judges

• Richman

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Amy L. Silverstein, Dennis J. Herrera