Ortiz Medina v. Tirado Delgado

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• granting extension of filing deadline to taxpayer when municipality acknowledged it knew of new address for taxpayer but sent notice of assessment to wrong address
• extending filing deadline for taxpayer when municipality knew of wrong mailing address and mailed to the incorrect address
• explaining the legislative reasoning for the statute, citing and quoting Assembly Municipal Government Committee, Statement to Assembly Bill No. 4425 (January 30, 1991)
• appeal after filing deadline permitted within reasonable time after notification of assessment, where original notification sent 23 to incorrect address
• where assessor had actual knowledge of change in ownership but mailed the assessment notice which substantially increased the prior year’s assessment to the prior owner, “principles of due process and equity necessitate^] a relaxation of the filing deadline”

Source: CourtListener parenthetical corpus (CC0).