Recent Case Decisions articles

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Is a taxpayer required to exhaust administrative remedies before claiming a refund of taxes assessed on property they do not own?

Is a taxpayer required to exhaust administrative remedies before claiming a refund of taxes assessed on property they do not own?

A California Court of Appeals decides.

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Is an assignment fee enforceable against condominium owners when the document containing the fee provision is not recorded?

Facts: A limited partnership (LP) obtains an option on a ground lease for a parcel of land owned by a trust. The LP constructs condominiums on the land and subdivides the ground lease into multiple identical leases — one for each condo unit. The LP then enters into separate agreements with unit owners assigning one

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