IBM PERSONAL PENSION PLAN, Plaintiff and Appellant,
v.
CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Respondents.
City and County of San Francisco, Plaintiff and Appellant,
v.
Assessment Appeals Board of the City and County of San Francisco, Defendant;
IBM Personal Pension Plan, Real Party in Interest and Respondent.
Court of Appeals of California, First District, Division Five.https://leagle.com/images/logo.png
August 15, 2005.
August 15, 2005.
Attorney(s) appearing for the Case
Fulbright & Jaworski, Robert W. Fischer, Jr., and Dinh Ha, Los Angeles, for Plaintiff and Appellant and for Real Party in Interest and Respondent.
Dennis J. Herrera, City Attorney and Wayne K. Snodgrass and Rafal Ofierski, Deputy City Attorneys for Defendants and Respondents and for Plaintiff and Appellant City and County of San Francisco.
Court of Appeals of California, First District, Division Five.
SIMONS, J.
Revenue and Taxation Code1 section 5140 provides that a real estate property tax refund action may be brought by the "person who paid the tax. . . . No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff." In this matter, the IBM Personal Pension Plan (Plan) filed suit to recover property taxes and fraud penalties paid on its behalf by the Plan's trustee, The Chase...
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