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BTLG Table of Contents > Uniform Local Sales and Use Tax Court Decisions > C > City of Palmdale, et al. v. State Board of Equalization, et al. … (2012)

Uniform Local Sales and Use Tax Court Decisions

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City of Palmdale, et al. v. State Board of Equalization, et al. … (2012)

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Where the Trial Court Concluded that the Decision-making Process was Deficient, Such Finding Can Preclude the Court of Appeal from Vacating the Trial Court’s Judgment Pursuant to a Stipulation

The court of appeal denied the cities', redevelopment agencies', and State Board of Equalization's (SBE) stipulated motion to vacate trial court judgment partially granting cities' and agencies' administrative mandamus petition to invalidate SBE's reallocation of local sales tax revenues because the interests of the public would be adversely affected if the judgment was vacated, where the trial court concluded that SBE's reallocation violated the doctrine of laches and might also have violated due process and the Administrative Procedure Act (APA), and the trial court concluded that SBE's decision improperly failed to set forth express findings and a discussion of the evidence; to vacate the judgment would undermine its effectiveness in exposing SBE's deficiencies. City of Palmdale, et al. v. State Board of Equalization, et al. (2012) 206 Cal.App.4th 329.