Crawford

This is an appeal from dismissal after a demurrer to the third amended complaint was sustained. The underlying action is (1) to recover money paid by appellant to Bay Area Rapid Transit District (BARTD) to cover his share of the estimated costs of printing an election pamphlet containing candidate qualification statements and (2) seeking to bar BARTD from collecting additional pamphlet costs.

We address the question whether appellant’s action “involve[s] the legality of any tax, impost, assessment, toll, or municipal fine” within the meaning of Code of Civil Procedure section 86, subdivision (a)(1), thus vesting jurisdiction in the superior court.

Appellant’s final pleading, his third amended complaint, alleges: (1) Appellant was a duly qualified candidate for election to the BARTD board of directors in the general elections held in November 1974. On or about July 11, 1974, the BARTD board of directors adopted a resolution providing that each candidate “who elects to file a statement of qualifications shall pay for the publication of such statement by depositing .. . $525.00. . . .”

(2) On or about August 27, 1974, appellant paid to BARTD the sum of $525 as a deposit…