Legal Opinion
First American Commercial Real Estate Services Inc. v. County of San Diego
California Court of Appeal
Decided June 6, 2011No. D057463PublishedCited by 6 opinions
1Opinion of the Court
Opinion
IRION, J.
County of San Diego (the County) appeals from a judgment ordering it, pursuant to Revenue and Taxation Code section 4985.2, subdivisions (a) and (b), to cancel and refund penalties paid by First American Commercial Real Estate Services, Inc. (First American), for late payment of real property taxes.1 As we will explain, First American did not *221establish the requirements for cancellation and refund under section 4985.2, subdivisions (a) and (b). We accordingly reverse the judgment.
I
FACTUAL AND PROCEDURAL BACKGROUND
The County assesses annual real property taxes to the owners of…
2Cases cited9 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Arnett v. Dal CieloCalifornia Supreme Court · 1996
- Kobzoff v. Los Angeles County Harbor/UCLA Medical CenterCalifornia Supreme Court · 1998
- Fujitsu IT Holdings, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2004
- Collins v. Department of TransportationCalifornia Court of Appeal · 2003
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3Cited by6 opinions
- Small Prop. Owners of S.F. Inst. v. City & Cnty. of S.F., California Court of Appeal, 5th District2018
- Ashlan Park Center LLC v. CrowCalifornia Court of Appeal · 2015
- AvalonBay Communities, Inc. v. County of Los AngelesCalifornia Court of Appeal · 2011
- Gajanan v. City and County of S.F.California Court of Appeal · 2022
- Gajanan, Inc. v. City and County of S.F.California Court of Appeal · 2022
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