EPSTEIN, J.
In this case, we conclude that the four-year statute of limitations in Revenue and Taxation Code section 5097 applies to an action for refund of overpayment of a special benefit assessment imposed pursuant to Public Utilities Code (PUC) section 33000 et seq.
FACTUAL AND PROCEDURAL SUMMARY
The facts are not in dispute. Hanjin International Corporation owns two parcels of property located in Metropolitan Transportation Authority (MTA) Benefit...
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