Ford Motor Co. v. County of Tulare
Opinion
Opinion
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.
Section 5147 provides that the court, on its own motion or motion of any defendant, must dismiss an action unless the summons is issued, served and returned within one year after commencement of the action. On December 2, 1980, appellant filed an action for refund of property taxes on certain unfinished motor truck chassis. A summons was issued the same date. Service of summons was made by mail on December 9, 1980, and respondent returned the signed notice and acknowledgement of receipt to appellant on December 23, 1980. On December 27, 1980, respondent answered the complaint by filing a general denial.
The return of summons had not occurred by December 3, 1981. Respondent filed a motion to dismiss pursuant to section 5147 on December 14, 1981, and the motion was granted by the superior court on February 23, 1982.