California Court of Appeal

In plaintiff's petition for writ of mandate seeking refund of a penalty imposed upon it for failing to make a timely real estate tax payment, by a county Treasurer and Tax Collector, trial court's denial is affirmed as, in the circumstances of this case and particularly, in the absence of a showing that plaintiff had adequate systems in place to prevent and discover the kind of mistake that occurred here, plaintiff has failed to show that the delinquency was due to "reasonable cause and circumstances beyond the person's control," or that the delinquency occurred "notwithstanding the exercise of ordinary care," by plaintiff.

Appellate Information

• Decided 12/30/2010
• Published 12/30/2010

Judges

• Detjen

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Jeffrey B. Setness, John P. Doering