California Court of Appeal

In this property tax refund action, the trial court’s dismissal of the action after it sustained defendants’ demurrer without leave to amend is reversed with directions to overrule the demurrer, where: 1) section 5148 of the Revenue & Taxation Code does not require a plaintiff to name every county in which it owns property, unless it is seeking a refund from the county; and 2) the trial court abused its discretion in finding that the absent counties were indispensable parties, as there is no evidence that the absent counties will be necessarily affected in the future by a change in the assessment, and appraisal of the property will be adequately litigated by the named defendants.

Appellate Information

• Decided 10/15/2014
• Published 10/15/2014

Judges

• Blease

Court

• California Court of Appeal

Counsel