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RICKLEY v. COUNTY OF LOS ANGELES

No. B161684.

8 Cal.Rptr.3d 406 (2004)

114 Cal.App.4th 1002

Rebecca A. RICKLEY, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES, Defendant and Appellant.

Court of Appeals of California, Second District, Division Four.

Review Denied March 24, 2004.

Attorney(s) appearing for the Case

Lloyd W. Pellman, County Counsel, Lawrence B. Launer, Assistant County Counsel, and Diane C. Reagan, Principal Deputy County Counsel, for Defendant and Appellant.

Law Offices of Natasha Roit and Natasha Roit, Los Angeles, for Plaintiff and Respondent.

CHARLES S. VOGEL, P.J.

INTRODUCTION

This appeal is from an order granting a new trial, overturning a summary judgment in favor of the taxing authority, County of Los Angeles. The issue presented is whether respondent taxpayer may challenge assessed real property taxes and penalties in an action for declaratory relief and avoid the limited remedies and procedures provided by California Constitution, article XIII, section 32 and the operative provisions of...

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