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BTLG Table of Contents > Uniform Local Sales and Use Tax Court Decisions > C > City of Industry, et al. v. City of Fillmore, et al. … (2011)

Uniform Local Sales and Use Tax Court Decisions

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City of Industry, et al. v. City of Fillmore, et al. … (2011)

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The Doctrine of Exhaustion of Administrative Remedies Is Inapplicable Where the Issues Raised Do Not Implicate the Regulatory Authority and Expertise of the State Board of Equalization

The Cities of Industry and Livermore brought action against the City of Fillmore arising from the alleged diversion of local sales tax revenues to Fillmore and away from Industry and Livermore due to an alleged scheme whereby various retailers set up sham offices in Fillmore and then allocated all of their sales and purchases to that location.

The court of appeal held that the petitioner cities’ claims were timely; petitioners had standing to pursue their causes of action even if they were not taxpayers; cities were not required to exhaust administrative remedies with the Board to pursue actions against each other; cities stated a cause of action for fraud against all defendants as coconspirators; cities' fraud and conspiracy causes of action did not arise from protected activity under anti-SLAPP statute; and prelitigation attorney fees and costs were not recoverable on city's partially successful anti-SLAPP motion. City of Industry, et al. v. City of Fillmore, et al. (2011) 198 Cal.App.4th 191.