Rickley

INTRODUCTION

This appeal is from an order granting a new trial, overturning a summary judgment in favor of the taxing authority, County of Los Angeles. The issue presented is whether respondent taxpayer may challenge assessed real property taxes and penalties in an action for declaratory relief and avoid the limited remedies and procedures provided by California Constitution, article XIII, section 32 and the operative provisions of the Revenue and Taxation Code. We hold respondent is precluded, as a matter of law, from pursuing her claim in declaratory relief and that the prescribed constitutional and statutory provisions to challenge the assessment of real property taxes and penalties are mandatory. We, therefore, reverse.

FACTUAL BACKGROUND

Respondent Rebecca A. Rickley is the owner of record of two parcels of real estate in Los Angeles County. She took title by grant deed on March 4, 1997. On or about September 9, 1998, respondent received from the Los Angeles County Tax Collector four joint consolidated tax bills, totaling $1,254.88. Each tax bill stated, “Payment will be accepted without penalty until 10-31-98,” and that a 10 percent penalty would be imposed if…