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ZC Real Estate Tax Solutions Ltd. v. Ford, F059443

Penalty for failure to make timely real estate payment

ZC Real Estate Tax Solutions Ltd. v. Ford, F059443, concerned a challenge to the trial court's denial of plaintiff's petition for writ of mandate seeking refund of a penalty imposed upon it for failing to make a timely real estate tax payment, by a county Treasurer and Tax Collector.

In affirming, the court held that, in the circumstances of this case and particularly, in the absence of a showing that plaintiff had adequate systems in place to prevent and discover the kind of mistake that occurred here, plaintiff has failed to show that the delinquency was due to "reasonable cause and circumstances beyond the person's control," or that the delinquency occurred "notwithstanding the exercise of ordinary care," by plaintiff.

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