Davis v. Mariposa County Board of Supervisors
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Plaintiffs filed suit challenging a resolution adopted by the Board of Supervisors to levy an annual assessment of $80 upon certain real property to fund expenditures related to firefighting services. After the County prevailed on all issues, plaintiffs appealed.
The Court of Appeal held that it lacked jurisdiction to review the trial court's judgment and dismissed the appeal. In this case, plaintiffs were obligated to comply with the procedural requirements of Government Code section 50078.17 and failed to do so, because they filed their appeal after the 30 day deadline under the validation statutes, which govern the judicial proceedings in section 50078. Independent of the validation statutes, the court held that section 5008.17 requires that any appeal from a final judgment be filed within 30 days after entry of the judgment.
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