Estuardo Ardon, Plaintiff and Appellant v. City of Los Angeles, Defendant and Respondent

Summary

The court held that taxpayers may bring a class claim seeking refunds of local taxes under Government Code section 910 when no specific tax-refund procedure governs the claim. The constitutional restriction on tax-refund actions did not bar the claim because section 910 supplies the necessary legislative authorization and does not prohibit class claims. The court reversed the Court of Appeal and remanded for further proceedings consistent with its opinion.