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COACHELLA VALLEY WATER DIST. v. SUPERIOR COURT

No. E074010.

61 Cal.App.5th 755 (2021)

276 Cal. Rptr. 3d 61

COACHELLA VALLEY WATER DISTRICT et al., Petitioners, v. THE SUPERIOR COURT OF RIVERSIDE COUNTY, Respondent; RANDALL C. ROBERTS, Real Party in Interest.

Court of Appeals of California, Fourth District, Division Two.

March 9, 2021.

Attorney(s) appearing for the Case

Colantuono, Highsmith & Whatley, Michael G. Colantuono , Pamela K. Graham and Liliane M. Wyckoff for Petitioners.

Costell & Adelson Law Corporation, Jeffrey Lee Costell , Joshua S. Stambaugh , Sara M. McDuffie and Timothy J. Burke for Real Party in Interest.

Aleshire & Wynder, Anthony R. Taylor , Christine M. Carson and William G. Ash as Amicus Curiae on behalf of State Water Contractors.

OPINION

In this writ proceeding we must answer a single question: Do the validation statutes (Code Civ. Proc., §§ 860-870.5) apply to a county water district's ad valorem property tax such that a challenge to the tax must be brought within the 60-day statute of limitations in Code of Civil Procedure section...

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