Hanjin International Corp. v. Los Angeles County Metropolitan Transportation Authority
Opinion
Opinion
Epstein, J.
In this case, we conclude that the four-year statute of limitations in Revenue and Taxation Code section 5097 applies to an action for refund of overpayment of a special benefit assessment imposed pursuant to Public Utilities Code (PUC) section 33000 et seq.
FACTUAL AND PROCEDURAL SUMMARY
The facts are not in dispute. Hanjin International Corporation owns two parcels of property located in Metropolitan Transportation Authority (MTA) Benefit Assessment District A-1. On April 4, 2000, Hanjin petitioned the MTA for a refund of the assessments on these parcels for fiscal year 1999-2000. In October 2000, after a field inspection, the MTA acknowledged it had miscalculated the square footage of the parcels. The parties entered into written stipulations resolving the 1999-2000 refund claim, resulting in a substantial refund to Hanjin.
On February 14, 2001, Hanjin filed petitions for reduction in assessments on the same parcels for fiscal years 1997-1998 and 1998-1999. These petitions were identical to the petitions for fiscal year 1999-2000 in asserting that the assessments were incorrectly calculated. The MTA summarily rejected the petitions as untimely because they were not…