Sprint Telephony PCS, L.P. v. Board of Equalization

Opinion

HUMES, P. J.

Appellants Sprint Telephony PCS, L.P., Sprint Spectrum L.P., Wirelessco, L.P., Nextel of California, Inc., and Nextel Boost of California, LLC (collectively referred to as Sprint or the company), filed this action seeking a refund on taxes they paid on property assessed by respondent Board of Equalization (the Board). The Legislature has mandated that for a telephone company to file such a judicial tax-refund action it must first file a petition for reassessment with the Board stating “in the petition [that] it is intended to . . . serve [as a claim for refund].” (Rev. &…