Classes Seeking County Tax Refunds Need Only Present Single Claim for Damages

Reviewing over 30 years of case law on claims procedures as applied to class actions and tax refund actions, County of Los Angeles v. Superior Court (Oronoz) concluded that a class action seeking a refund on a county tax requires only a single prelitigation claim for damages on behalf of the entire class.  Government Code section 910's requirements that the claim include specified information concerning the claimant are applied as if the class was the claimant.