Ford
ZC Real State Tax Solutions Ltd. v. Ford
Opinion
Lead Opinion
Detjen, J.
Revenue and Taxation Code section 4985.2, subdivision (a), provides that a penalty resulting from failure to make a timely real estate tax payment may be canceled if the failure “is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.” (All further section references are to the Rev. & Tax. Code.) The issue in this appeal is whether appellant’s actions causing the delinquency meet the requirements for cancellation of a delinquency penalty imposed by respondent.
By petition for writ of mandate, appellant ZC Real Estate Tax Solutions Limited sought refund of a penalty imposed upon it by respondent Gordon B. Ford, Treasurer and Tax Collector of Stanislaus County. This appeal is from a final order of the superior court denying the petition. We affirm.