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State Courts -
California - February 28, 2000
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Howard Jarvis Taxpayers Ass'n v. City of L.A., No. B130247.,
COURT OF APPEAL OF CALIFORNIA, SECOND APPELLATE DISTRICT, DIVISION TWO, February 28, 2000, Decided
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Overview: In challenge to city ordinance imposing a business tax, appellant's claim was time-barred by 90-day statute of limitations, imposed fee had been repealed, and court lacked jurisdiction to order refunds for claims not filed.
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