Geneva

This appeal presents a question of first impression regarding the time period for filing a tax refund lawsuit under Revenue and Taxation Code section 5141, subdivision (b), [1] when a board of supervisors has failed to act on the underlying tax refund claim.

Appellant Geneva Towers Limited Partnership (Geneva) appeals from a dismissal of its first amended complaint after the trial court sustained respondent's demurrer without leave to amend under section 5141. Geneva's first amended complaint is time-barred under Code of Civil Procedure section 343, and we therefore affirm the judgment.

In January 1999, Geneva filed a lawsuit against respondent City and County of San Francisco (City), seeking recovery of excess taxes Geneva allegedly paid on real property located in the City.

According to the first amended complaint, Geneva became the owner of a low-income housing project in the City in 1987. As a result of the change in ownership, the San Francisco County Assessor reassessed the property and set a new base-year value of $22,888,888 pursuant to section 75.10. Geneva appealed the assessment to the assessment appeals board, which reduced the base-year value to…