California Court of Appeal
Avalonbay Communities, Inc. v. County of Los Angeles, B225422
In a petition for writ of mandate involving the scope of Revenue and Taxation Code section 4985.2, judgment of the trial court denying petition is affirmed where petitioner is not entitled to cancellation of a tax penalty for delinquent payment because Section 4985.2 only permits such cancellations if the delinquency was caused by an act outside the taxpayer's control, such that an employee error does not qualify petitioner for Section 4985.2 relief.
Appellate Information
- Decided 07/21/2011
- Published 07/21/2011
Judges
- ZELON
Court
- California Court of Appeal