Legal Opinion

Rickley v. County of Los Angeles

California Court of Appeal

Decided January 6, 2004No. B161684PublishedCited by 9 opinions

1Opinion of the Court

Opinion

VOGEL (C.S.), P. J.

INTRODUCTION

This appeal is from an order granting a new trial, overturning a summary judgment in favor of the taxing authority, County of Los Angeles. The issue presented is whether respondent taxpayer may challenge assessed real property taxes and penalties in an action for declaratory relief and avoid the limited remedies and procedures provided by California Constitution, article XIII, section 32 and the operative provisions of the Revenue and Taxation Code. We hold respondent is precluded, as a matter of law, from pursuing her claim in declaratory relief and that…

2Cases cited13 opinions

  1. Aguilar v. Atlantic Richfield Co.California Supreme Court · 2001
  2. Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
  3. Agnew v. State Board of EqualizationCalifornia Supreme Court · 1999
  4. Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
  5. State Board of Equalization v. Superior CourtCalifornia Supreme Court · 1985

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3Cited by9 opinions

  1. CALIFORNIA LOGISTICS, INC. v. StateCalifornia Court of Appeal · 2008
  2. In Re CollierUnited States Bankruptcy Court, N.D. California · 2008
  3. Jones v. Lodge at Torrey Pines PartnershipCalifornia Court of Appeal · 2007
  4. Ardon v. City of Los AngelesCalifornia Court of Appeal · 2009
  5. Bent v. County of Los Angeles Assessment Appeal Bd. CA2/2California Court of Appeal · 2014

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