Teltsher v. City of Orange

CRABTREE, J.T.C.

Defendant moves to dismiss plaintiff’s complaint for failure to pay taxes in the manner provided by law. Plaintiff argues that its demand for a credit against 1983 taxes allegedly arising from an overpayment of 1982 taxes constitutes payment for purposes of the statute requiring that all taxes be paid by the time a complaint is filed in this court. More specifically, plaintiff contends that the municipality’s appeal from a county board settlement judgment reducing the 1982 assessment was improper and, thus, the county board judgment formed the basis for plaintiffs right to the…