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BTLG Table of Contents > Uniform Local Sales and Use Tax Court Decisions > C > City of Fillmore v. Board of Equalization … (2011)

Uniform Local Sales and Use Tax Court Decisions

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City of Fillmore v. Board of Equalization … (2011)
[Uniform Local Sales and Use Tax]

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Decision Reallocating Local Sales Tax Revenue Became Final in Absence of Timely Administrative Appeal

The cities of Industry and Livermore sought the reallocation of local sales tax revenues in administrative proceedings before the Board. The Board's Allocation Group issued a decision in favor of the two cities and against the City of Fillmore, and later issued a supplemental decision requiring reallocation. After the time to appeal had passed and no appeal being filed, the City of Fillmore sought to appeal the supplemental decision. The Allocation Group decided to refer the matter to the SBE's Appeals Division to consider Fillmore's appeal.

The cities of Industry and Livermore petitioned the trial court to compel the SBE to implement the supplemental decision, alleging that the supplemental decision was final and that the SBE had no jurisdiction to consider an untimely appeal. The court of appeal concluded that the supplemental decision was final because Fillmore did not file a timely appeal and that Industry and Livermore were entitled to a writ of mandate compelling the SBE to implement the supplemental decision. City of Fillmore v. Board of Equalization (2011) 194 Cal.App.4th 716.