Stenocord Corp. v. City & County of San Francisco

Opinion

BURKE, J.

Plaintiff appeals from a judgment of dismissal entered after the trial court sustained defendant’s general demurrer to plaintiff’s complaint for the recovery of taxes on its inventory and equipment. The sole question before us is whether the complaint was properly dismissed for failure to allege that plaintiff had exhausted its administrative remedies before the county board of supervisors sitting as a board of equalization. We have concluded that plaintiff had a remedy before the board, and that its failure to exhaust that remedy bars the instant action.

The complaint alleged…