· Exhibit C : An Assignment of Deed of Trust (“Second Assignment”) recorded against the Property. The Second Assignment was recorded in the official records of the Los Angeles County Recorder’s Office on 0708063.
· Exhibit D: An Assignment of Deed of Trust (“Third Assignment”) recorded against the Property. The Third Assignment was recorded in the official records of the Los Angeles County Recorder’s Office on 0970838.
· Exhibit E : Notice of Default and Election to Sell Under Deed of Trust (“Notice of Default”) recorded against the Property. The Notice of Default was recorded in the official records of the Los Angeles County Recorder’s Office on 0130067.
· Exhibit F : Notice of Trustee’s Sale recorded against the Property. The Notice of Trustee’s Sale was recorded in the official records of the Los Angeles County Recorder’s Office on 0480990.
· Exhibit G: Trustee’s Deed Upon Sale recorded against the Property. The Trustee’s Deed Upson Sale was recorded in the official records of the Los Angeles County Recorder’s Office on 0812218.
Exhibit H:
· An Assignment of Deed of Trust https://tennesseepaydayloans.org/cities/lawrenceburg/ (“Fourth Assignment”) recorded against the Property. The Fourth Assignment was recorded in the official records of the Los Angeles County Recorder’s Office on 0812217.
· Exhibit I: Grant Deed recorded against the Property. The Grant Deed was recorded in the official records of the Los Angeles County Recorder’s Office on 0054471.
As the tax code provides, ‘[n]o suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed
· Exhibit J: Notice of Entry of Orders on Defendant County of Los Angeles’ Demurrer to Plaintiffs’ Fist Amended Complaint, filed on erica, Inc., et al., Los Angeles Superior Court Case No. BC701809.
The Court GRANTS Defendant’s request for judicial notice as to Exhibits A-I (Evid. Code, § 452, subd. (c)) and as to Exhibit J (Evid. Code, § 452, subd. (d)).
· Exhibit A : “Notice of Ruling re Ygrene Energy Fund, Inc. and Reended Complaint” filed on in Shane v. Ygrene Energy Fund, Inc., et al., Los Angeles Superior Court Case No. 19STCV21321.
· Fact : Golden State Finance Authority is a public agency created pursuant to Gov. Code §§ 6500 et seq.
The Court GRANTS Defendant’s request for judicial notice as to Exhibit A (Evid. Code, § 452, subd. (d)) and as to the fact (Evid. Code, §452, subds. (g), (h).)
Defendant first demurs to the SAC on the grounds that Plaintiff has not exhausted its administrative remedies, which is required before filing a complaint that seeks a refund of payments made to PACE Liens. (Demurrer, p. -26.) Specifically, Defendant asserts that “Plaintiff does not allege that it contacted the Assessment Appeals Board, let alone allege that it prosecuted a challenge to the PACE Liens to completion in the appropriate venue before it filed this case.” (Id. at p. -18.)
In opposition, Plaintiff argues that “the instant case is an action for damages, not for a tax refund, and there was no requirement for Plaintiff to participate in an administrative proceeding prior to filing suit.” (Opp., p. 5:1-3.) Plaintiff maintains that Defendant’s argument is not supported by its cited authorities, “each of which involves a taxpayer challenging the validity of tax assessments against him or her.” (Id. at p. 4:17-19.)
“The taxpayer must exhaust administrative remedies before bringing an action in court. ‘ pursuant to provisions of the tax code. (§ 6932.)” (Loeffler v. Target Corp. (2014) 58 Cal.4th 1081, 1108.) “Failure to file a written claim results in a failure to exhaust administrative remedies and is a bar to a later suit for refund. [Citations.]” (Wertin v. Franchise Tax Bd. (1998) 68 Cal.App.4th 961, 976.)
