Batt v. City & County of San Francisco

Opinion

RICHMAN, J.

In Batt v. City and County of San Francisco (2007) 155 Cal.App.4th 65 [65 Cal.Rptr.3d 716], we held that an individual could not maintain a class action for refund of a municipal tax absent statutory authorization. Unquestioned in our decision was the right of that individual to prosecute the action on her own behalf. That individual, plaintiff Angel Batt, thereafter had a bench trial on her claim that the City and County of San Francisco (the City) improperly required hoteliers to apply the City’s hotel *167tax to parking charges, challenging the validity of the administrative…