Synanon Foundation, Inc. v. County of Marin

Opinion

MILLER, J.

This isan appeal by Synanon Foundation from an order granting dismissal of its action for refund of property taxes paid to Tu lare, Los Angeles, Alameda, and Marin Counties. The superior court granted dismissal of the complaint because the summons was not returned within one year after the commencement of the action as required by Revenue and Taxation Code section 5147. Despite the mandatory language of that section, we find that the provisions of section 5147 may be waived by voluntary actions of the defendant indicating an unequivocal intent to submit the issues to a trial…