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BLACKWELL HOMES v. COUNTY OF SANTA CLARA

Docket No. H006331.

226 Cal.App.3d 1009 (1991)

277 Cal. Rptr. 251

BLACKWELL HOMES, Plaintiff and Respondent, v. COUNTY OF SANTA CLARA, Defendant and Appellant.

Court of Appeals of California, Sixth District.

January 10, 1991.

Attorney(s) appearing for the Case

COUNSEL

Steven M. Woodside, County Counsel, and Karen E. Heggie, Deputy County Counsel, for Defendant and Appellant.

Stark, Wells, Rahl & Schwartz, Merrill J. Schwartz and May Lee Tong for Plaintiff and Respondent.

OPINION

COTTLE, J.

In this action to recover property taxes paid under protest, the trial court granted the taxpayer's motion for summary judgment. The court held that the statute of limitations set forth in Revenue and Taxation Code section 532,1 as construed by the court in Dreyer's Grand Ice Cream, Inc. v. County of Alameda (1986) 178 Cal.App.3d 1174

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