Cal. State University Fresno Association v. County of FresnoAnnotate this Case
The Association filed a property tax refund suit against the County under Revenue and Taxation Code section 5140. The County argued that the action was barred because the Association failed to file a timely refund claim pursuant to Revenue and Taxation Code section 5097, subdivision (a)(3)(A)(i). The superior court determined that the Association filed a timely claim, reversed the Board's decision, and remanded. The County appealed the superior court's judgment in favor of the Association, and the Association appealed the superior court's post-judgment order denying its motion for attorney's fees. Section 5097, subdivision (a)(3)(A)(i) sets the procedural time limit within which a party in the Association's position must file a claim with the County for a refund of taxes. The court explained that the one year time limit was not affected by the timing of the party's payment of the property taxes due. Because the Association did not file their claim for refund of taxes with the County within the one year time limit of section 5097, subdivision (a)(3)(A)(i), the court concluded that the superior court lacked jurisdiction over the Association's subsequent property tax refund action against the County. Accordingly, the court reversed and remanded with directions to dismiss the action.