Ardon v. City of Los Angeles

Opinion

CHIN, J.

In this case, we must decide whether Government Code section 910 (section 910) 1 allows taxpayers to file a class action claim against a municipal governmental entity for the refund of local taxes. In City of San Jose v. Superior Court (1974) 12 Cal.3d 447, 455 [115 Cal.Rptr. 797, 525 P.2d 701] (City of San Jose), we held that section 910 permits a litigant to bring a class claim against a local government. We later held in Woosley v. State of California (1992) 3 Cal.4th 758, 792 [13 Cal.Rptr.2d 30, 838 P.2d 758] (Woosley), however, that class claims to recover tax refunds are…