Emberton

*270 Opinion

Plaintiffs Willis Mars Emberton, Phyllis Emberton and Emberton Machine and Tool, Inc. (Emberton) appeal a dismissal for failure to return summons within one year. (Rev. & Tax. Code, § 5147.)

Facts

On April 24, 1984, Emberton filed a complaint against the County of San Diego, the board of supervisors, the county assessor, the auditor/ controller, the assessment appeals board and the county tax collector (County) for refund of county property taxes and injunctive relief.

The case was originally assigned to the El Cajon Municipal Court. However, County filed a request to transfer the case to superior court in San Diego. Immediately following its request to transfer the case, County filed a general denial.

Emberton filed no opposition to County’s request to transfer, nor did he appear personally or through counsel at the hearing on the motion. The . request to transfer was granted.

County then filed a motion to dismiss for failure to return summons within one year pursuant to Revenue and Taxation Code section 5147. The court granted County’s motion to dismiss. Emberton appeals.

Discussion

Emberton attacks the constitutionality of Revenue and Taxation Code section…