California Court of Appeal

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Marlton Recovery Partners, LLC v. County of Los Angeles, 257400

In a petition action for preemptory writ of mandate seeing to overturn a decision denying plaintiff's request for cancellation of tax penalties under Revenue and Taxation Code section 4985.2(a), the denial of the writ is affirmed where, under section 4985.2, a tax payer may not be in delinquent status as to any tax period in excess of four years in order to seek relief for penalties accrued.

Appellate Information

  • Decided
  • Published 2015/11/20




  • California Court of Appeal