Diverting sales tax 501
April 9th, 2012 
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City of Industry v City of Fillmore 198 Cal.App.4th 191 (2/3) (2011) Cities sued each other for Fillmore’s diverting sales tax from Industry and Livermore to Fillmore as part of conspiracy between Fillmore and three corporations, Inspired LLC, et al. San-Diego-Auto-Accident-lawyer Demurrer sustained for failure to exhaust administrative remedies and for late claim-filing; corporations and Fillmore’s anti-SLAPP granted; reversed. [1] Claims (complex intergovernmental issue) timely filed. [2] No administrative-remedy-exhaustion requirement where initial claim not within exclusive jurisdiction of state administrative agency. Fraud and conspiracy claims primarily legal, and technical expertise of state agency not implicated or necessary. [3] Fraud claim adequately alleged where Fillmore and corporations agreed to establish sham offices in Fillmore, to pay Fillmore’s sales tax and defeat all other cities’ taxes. [4] Filing state tax returns is not a exercise of constitutional right of petition or free speech, and thus not protected activity under CCP § 425.16. Communications with government and acts having some connection with public issue or public interest are not necessarily protected communications. (Other anti-SLAPP rulings not appealed.) Attorney fees on SLAPP must be redetermined to show which work was on successful SLAPP motion. San Diego personal injury attorney