Supreme Court of California

When a county or city fails to act upon a claim for refund of property taxes within six months and the taxpayer elects under Revenue and Taxation Code section 5141(b) to bring a court action, the applicable statute of limitations is the six-month period set forth in Revenue and Taxation Code section 5141(a), which begins to run when the claim for refund is rejected or the public entity fails to act within six months.

Appellate Information

• Decided 01/09/2003
• Published 01/09/2003

Judges

• MORENO, J.

Court

• Supreme Court of California

Counsel

• For Appellant:
  
•  Divelbiss, Divelbiss & Bonzell, Robert Owen Divelbiss, Mark J. Divelbiss, Oakland;  and Robert S. Beach, for Plaintiff and Appellant., Bewley, Lassleben & Miller, Jeffrey S. Baird, Whittier, and Joseph A. Vinatieri as Amici Curiae on behalf of Plaintiff and Appellant.


• For Appellees:
  
• Dennis J. Herrera and Louise H. Renne, City Attorneys, Patrick J. Mahoney, Jeffrey I. Margolis, Julie Van Nostern, Ellen Forman, Joseph M. Quinn and Owen Martikan, Deputy City Attorneys, for Defendant and Respondent., Ruth Sorensen, Alturas, for California State Association of Counties as Amicus Curiae on behalf of Defendant and Respondent., Bill Lockyer, Attorney General, Timothy G. Laddish, Assistant Attorney General;  and David H. Levine for California State Board of Equalization and California Franchise Tax Board as Amici Curiae on behalf of Defendant and Respondent.