AvalonBay Communities, Inc. v. County of Los Angeles

Opinion

ZELON, J.

INTRODUCTION

Appellant AvalonBay Communities, Inc., was assessed a 10 percent tax penalty after submitting a delinquent property tax payment. Avalon requested *893that the Los Angeles County Tax Collector (Tax Collector) cancel the penalty under Revenue and Taxation Code section 4985.2 because the late payment was the result of an inadvertent employee error. The Tax Collector denied the request.

Avalon filed a petition for writ of mandate asserting that the Tax Collector had a mandatory duty to cancel the penalty pursuant to section 4985.2. Alternatively, the petition argued that…