Legal Opinion
Jones v. County of Los Angeles
California Court of Appeal
Decided January 21, 1981No. Civ. 60169PublishedCited by 9 opinions
1Opinion of the Court
Opinion
COMPTON, J.
In an action brought by a property owner in Los Angeles County to recover real property taxes paid under protest, the trial court dismissed the complaint for lack of jurisdiction over the subject matter. The property owner has appealed. We reverse.
Revenue and Taxation Code section 5096 1 provides the basis for a court action to recover taxes paid under protest. That section mandates the board of supervisors of a county to refund, inter alia, taxes illegally assessed or levied.
A condition precedent to the refund, or the maintenance of an action therefor, is the filing of a…
2Cases cited7 opinions
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
- Georgia-Pacific Corp. v. County of ButteCalifornia Court of Appeal · 1974
- Dressler v. County of AlpineCalifornia Court of Appeal · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Carlson v. Assessment Appeals Board ICalifornia Court of Appeal · 1985
- Southern Pacific Transportation Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Pacific Mutual Life Insurance. v. County of OrangeCalifornia Court of Appeal · 1985
- Vega v. City of West HollywoodCalifornia Court of Appeal · 1990
- Main & Von Karman Associates v. County of OrangeCalifornia Court of Appeal · 1994
4 more not listed; retrieve them via the Exa API.