Visnich v. County of Sacramento

Opinion

PARAS, J.

Plaintiff, individually and on behalf of all similarly situated taxpayers in Sacramento County, instituted this action for recovery of property taxes alleged to have been levied illegally. After the trial court sustained a demurrer challenging the class action aspect of the lawsuit, an amended complaint was filed wherein causes of action for tax refund were alternatively asserted on behalf of the plaintiff individually and of the class. The trial court struck the class cause from the amended complaint and the case proceeded to a nonjury trial.

The court ultimately concluded…