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p0322 If a City or County fails to take action within six months on a claim for tax refund, the taxpayer may elect to treat the inaction as a rejection of the refund claim and has six months to sue for a refund, beginning when the taxpayer actually elects to consider the claim rejected.
GENEVA TOWERS v CITY AND COUNTY OF SF (Tax Refund) 29 C4 769 [See: Geneva Towers v City and County of SF (RevGrtd) 81 CA4 658; Signal v Bradbury 183 CA2 40; Bunker v County 103 CA4 542; Bank of Ukiah v Shoemake 67 C 147]
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