McDougall v. County of Marin

This is an appeal from a judgment of dismissal entered after the trial court sustained the respondent’s general demurrer to the appellants’ third amended complaint without leave to amend. On this appeal, appellants argue that the trial court erred in its actions because: (1) their claims for refund of illegal property taxes erroneously collected were timely filed within the three-year period allowed by section 5097, subparagraph (b), of the Revenue and Taxation Code, and in the alternative, their complaint sets forth facts legally adequate to excuse and justify the late filings; (2) their…