Tax (non-estate)

4th District Court of Appeal, Litigation, Real Estate Law, Tax (non-estate)

Waterford Property Co. v. County of Orange — Declaratory Relief Claim Against Tax Assessor Arises from Protected Speech Under Anti-SLAPP Statute

automatic / May 11, 2026

Fourth District holds that a property company’s declaratory relief claim challenging tax assessments arose from the county assessor’s protected speech and petitioning under the anti-SLAPP statute, reversing the trial court’s denial of the county’s motion to strike.

1st District Court of Appeal, Civil Procedure, Tax (non-estate)

Garcia-Rojas v. Franchise Tax Board — Court of Appeal Reverses Summary Judgment, Says Single-Activity Sole Proprietor Is Not a Unitary Business

automatic / May 1, 2026

California Court of Appeal reverses summary judgment for the Franchise Tax Board, holding that a Texas-based radiologist working remotely as a sole proprietor for one California company is not a 'unitary business' under regulation 17951-4(c).

2nd District Court of Appeal, Litigation, Tax (non-estate)

Disney Platform Distribution v. City of Santa Barbara — Streaming Services Are Subject to Santa Barbara’s Video Users’ Tax

automatic / January 30, 2026

Second District (on rehearing) holds Santa Barbara's modernized video users' tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.