Peacock Hill Ass'n v. Peacock Lagoon Construction Co.

Opinion

PETERS, J.

Peacock Hill Association, a nonprofit corporation managing the common areas and affairs of a condominium project moves to dismiss *371the appeal from an adverse judgment by Peacock Lagoon Construction Co. (hereinafter referred to as “Construction”), the developer of the project.

The motion to dismiss is made on the ground that Construction’s corporate powers had been suspended pursuant to section 23301 of the Revenue and Taxation Code.1

Construction has filed a declaration in opposition to the motion to dismiss accompanied by a receipt from the Franchise Tax Board indicating that…