McWilliams

Code of Civil Procedure section 313 provides that the “general procedure” for the presentation of claims for money or damages against a local government entity is prescribed by the Government Claims Act (Gov. Code, § 810 et seq.). In Ardon v. City of Los Angeles (2011) 52 Cal.4th 241, 251 [ 128 Cal.Rptr.3d 283 , 255 P.3d 958 ] (Ardon), we held that the Government Claims Act permits a class action claim by taxpayers against a local government entity for the refund of an unlawful tax “in the absence of a specific tax refund procedure set forth in an applicable governing claims statute.” In the case now before us, the defendant local government entity asserts that its municipal code contains an “applicable governing claims statute” barring class action claims for a tax refund. We find that a local ordinance is not a “statute” within the meaning of the Government Claims Act and therefore affirm the Court of Appeal.

Background

The current dispute arises out of a class action lawsuit filed in November 2006 by plaintiff John W. McWilliams, a resident of defendant City of Long Beach (the City), filed on behalf of himself and similarly situated individuals challenging the City’s…