California Court of Appeal
First Am. Commercial Real Estate Serv. v. County of San Diego, D057463
In an action seeking a refund upon the cancellation of a tax penalty, Revenue and Taxation Code section 4985.2(a) and (b), judgment of the trial court for the plaintiff is reversed where plaintiff failed to establish the requirements for cancellation and refund under section 4985.2.
Appellate Information
- Decided 06/06/2011
- Published 06/06/2011
Judges
- IRION
Court
- California Court of Appeal