Golden Gate Hill Development Co. v. County of AlamedaAnnotate this Case
In November 2009, County of Alameda voters approved Measures I and J levying special parcel taxes by the Albany Unified School District. Plaintiff-appellant Golden Gate Hill Development Company, Inc. was the owner of a parcel of real property in the City of Albany subject to the tax. In February 2014, appellant filed suit against the County and District seeking a refund of taxes paid under the Measures. Golden Gage Hill alleged the tax rates in the Measures were improper because different rates are imposed on residential and nonresidential properties, as well as nonresidential properties of different sizes. The complaint referenced a recent decision in this district, “Borikas v. Alameda Unified School Dist.” (214 Cal.App.4th 135 (2013)), which declared invalid a different parcel tax with similar rate classifications. Respondents moved to dismiss, contending the complaint failed to state a claim because, under Code of Civil Procedure section 860, et seq. (“the validation statutes”), appellant was required to present its claims in a “reverse validation action” within 60 days of passage of the Measures. The trial court sustained the demurrer without leave to amend. Because appellant has not shown there was a basis for its refund claim independent of the alleged invalidity of the Measures, the Court of Appeal affirmed.