Marlton Recovery Partners, LLC v. County of L.A.Annotate this Case
Marlton appealed from the denial of its verified petition for peremptory writ of mandate, seeking to overturn a decision by the County denying Marlton's request for cancellation of tax penalties. The court concluded that, under Revenue and Taxation Code section 4985.2, a tax payer may not be in delinquent status as to any tax period in excess of four years in order to seek relief for penalties accrued. In this case, the trial court properly considered lack of payment and correctly concluded that section 4985.2 requires timely payment. Accordingly, the court affirmed the judgment.