Emberton v. County of San Diego

*270Opinion

BENKE, J.*

Plaintiffs Willis Mars Emberton, Phyllis Emberton and Emberton Machine and Tool, Inc. (Emberton) appeal a dismissal for failure to return summons within one year. (Rev. & Tax. Code, § 5147.)

Facts

On April 24, 1984, Emberton filed a complaint against the County of San Diego, the board of supervisors, the county assessor, the auditor/ controller, the assessment appeals board and the county tax collector (County) for refund of county property taxes and injunctive relief.

The case was originally assigned to the El Cajon Municipal Court. However, County filed a request to transfer…