Lundberg v. County of Alameda

Plaintiff, a citizen resident of defendant county and a taxpayer therein, brought this suit to challenge the legality of a tax exemption. Such actions are authorized by section 526a of the Code of Civil Procedure,1 (cf. Delaney v. Lowery, 25 Cal.2d 561 [154 P.2d 674]) and, being in aid of the collection of taxes, are distinguishable from cases in which a party seeking to avoid taxation was denied mandamus on the ground that an action for refund of illegally collected taxes constituted an adequate remedy at law. (See Security-First Nat. Bank v. Board of Supervisors, 35 Cal.2d 323 [217 P.2d…