California Court of Appeal August 3, 1983, Civ. 7199 (Ford Motor Co. v. County of Tulare)

Opinion

THE COURT.

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This is an appeal by Ford Motor Company from an order granting dismissal of its action for refund of property taxes paid to Tulare County. The superior court granted dismissal of the complaint because the summons was not returned within one year after the commencement of the action as required by Revenue and Taxation Code section 5147.