Anchor ads are not supported on this page.

4S Ranch Allied Gardens Alpine Baja Balboa Park Bankers Hill Barrio Logan Bay Ho Bay Park Black Mountain Ranch Blossom Valley Bonita Bonsall Borrego Springs Boulevard Campo Cardiff-by-the-Sea Carlsbad Carmel Mountain Carmel Valley Chollas View Chula Vista City College City Heights Clairemont College Area Coronado CSU San Marcos Cuyamaca College Del Cerro Del Mar Descanso Downtown San Diego Eastlake East Village El Cajon Emerald Hills Encanto Encinitas Escondido Fallbrook Fletcher Hills Golden Hill Grant Hill Grantville Grossmont College Guatay Harbor Island Hillcrest Imperial Beach Imperial Valley Jacumba Jamacha-Lomita Jamul Julian Kearny Mesa Kensington La Jolla Lakeside La Mesa Lemon Grove Leucadia Liberty Station Lincoln Acres Lincoln Park Linda Vista Little Italy Logan Heights Mesa College Midway District MiraCosta College Miramar Miramar College Mira Mesa Mission Beach Mission Hills Mission Valley Mountain View Mount Hope Mount Laguna National City Nestor Normal Heights North Park Oak Park Ocean Beach Oceanside Old Town Otay Mesa Pacific Beach Pala Palomar College Palomar Mountain Paradise Hills Pauma Valley Pine Valley Point Loma Point Loma Nazarene Potrero Poway Rainbow Ramona Rancho Bernardo Rancho Penasquitos Rancho San Diego Rancho Santa Fe Rolando San Carlos San Marcos San Onofre Santa Ysabel Santee San Ysidro Scripps Ranch SDSU Serra Mesa Shelltown Shelter Island Sherman Heights Skyline Solana Beach Sorrento Valley Southcrest South Park Southwestern College Spring Valley Stockton Talmadge Temecula Tierrasanta Tijuana UCSD University City University Heights USD Valencia Park Valley Center Vista Warner Springs

Can't fix this with a colorful plastic block

Legoland sues county tax collector following a clerical error

The county tax collector is toying with Legoland California, according to a lawsuit filed by the amusement park. Attorneys say the county's tax collector is bilking the park out of over $92,000 in tax penalties because a zero was missing from the park's bank-account number on an online tax form.

On April 9, an assistant controller logged on to the county's tax collector's website to make the biannual payment of $927,114. The employee clicked send. The tax collector's office sent an automated email response thanking the park for the tax payment.

Nearly three weeks later, park employees received a letter in the mail from the tax collector's office. Inside was a notice stating that the payment was rejected due to one of four zeroes being left off while entering the bank account. The penalty totaled $92,711.

Sponsored
Sponsored

The park paid the penalty and corrected the mistake. Shortly thereafter, Legoland accountants submitted a formal request asking that the penalty be rescinded and the park be reimbursed for the mistake.

The taxman rejected the claim. The rejection letter read: "We are required to comply with the requirements of the [revenue and taxation] Code which allows for cancellation of penalties only under very specific and limited circumstances. Unfortunately, the circumstances related to your e-check transaction do not provide a legal basis for waiving penalties. Consequently, the request must therefore be denied."

The park asked another time to cancel the penalty. Again, they were denied.

"Legoland's failure to input the correct account number and confirm that there was an error prior to submission was within its control. Consequently, the circumstances of your late payment do not meet the requirements of Section 4985.2(a)."

According to the lawsuit, the only alternative left was to file an action in court.

"Legoland made every reasonable effort to timely pay the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments, and then to verify that the payment had been accepted by the County. Legoland did not willfully neglect its obligation to timely pay the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments. Consequently, the Auditor and/or the Tax Collector have a duty pursuant to Revenue and Taxation Code 4985.2(a) to cancel of the penalties levied on the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments."

The latest copy of the Reader

Here's something you might be interested in.
Submit a free classified
or view all
Previous article

The Art Of Dr. Seuss, Boarded: A New Pirate Adventure, Wild Horses Festival

Events December 26-December 30, 2024

The county tax collector is toying with Legoland California, according to a lawsuit filed by the amusement park. Attorneys say the county's tax collector is bilking the park out of over $92,000 in tax penalties because a zero was missing from the park's bank-account number on an online tax form.

On April 9, an assistant controller logged on to the county's tax collector's website to make the biannual payment of $927,114. The employee clicked send. The tax collector's office sent an automated email response thanking the park for the tax payment.

Nearly three weeks later, park employees received a letter in the mail from the tax collector's office. Inside was a notice stating that the payment was rejected due to one of four zeroes being left off while entering the bank account. The penalty totaled $92,711.

Sponsored
Sponsored

The park paid the penalty and corrected the mistake. Shortly thereafter, Legoland accountants submitted a formal request asking that the penalty be rescinded and the park be reimbursed for the mistake.

The taxman rejected the claim. The rejection letter read: "We are required to comply with the requirements of the [revenue and taxation] Code which allows for cancellation of penalties only under very specific and limited circumstances. Unfortunately, the circumstances related to your e-check transaction do not provide a legal basis for waiving penalties. Consequently, the request must therefore be denied."

The park asked another time to cancel the penalty. Again, they were denied.

"Legoland's failure to input the correct account number and confirm that there was an error prior to submission was within its control. Consequently, the circumstances of your late payment do not meet the requirements of Section 4985.2(a)."

According to the lawsuit, the only alternative left was to file an action in court.

"Legoland made every reasonable effort to timely pay the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments, and then to verify that the payment had been accepted by the County. Legoland did not willfully neglect its obligation to timely pay the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments. Consequently, the Auditor and/or the Tax Collector have a duty pursuant to Revenue and Taxation Code 4985.2(a) to cancel of the penalties levied on the second installment of the 2013/2014 Regular Assessments and the 2013/2014 Supplemental Assessments."

Comments
Sponsored

The latest copy of the Reader

Here's something you might be interested in.
Submit a free classified
or view all
Previous article

The Art Of Dr. Seuss, Boarded: A New Pirate Adventure, Wild Horses Festival

Events December 26-December 30, 2024
Next Article

East San Diego County has only one bike lane

So you can get out of town – from Santee to Tierrasanta
Comments
Ask a Hipster — Advice you didn't know you needed Big Screen — Movie commentary Blurt — Music's inside track Booze News — San Diego spirits Classical Music — Immortal beauty Classifieds — Free and easy Cover Stories — Front-page features Drinks All Around — Bartenders' drink recipes Excerpts — Literary and spiritual excerpts Feast! — Food & drink reviews Feature Stories — Local news & stories Fishing Report — What’s getting hooked from ship and shore From the Archives — Spotlight on the past Golden Dreams — Talk of the town The Gonzo Report — Making the musical scene, or at least reporting from it Letters — Our inbox Movies@Home — Local movie buffs share favorites Movie Reviews — Our critics' picks and pans Musician Interviews — Up close with local artists Neighborhood News from Stringers — Hyperlocal news News Ticker — News & politics Obermeyer — San Diego politics illustrated Outdoors — Weekly changes in flora and fauna Overheard in San Diego — Eavesdropping illustrated Poetry — The old and the new Reader Travel — Travel section built by travelers Reading — The hunt for intellectuals Roam-O-Rama — SoCal's best hiking/biking trails San Diego Beer — Inside San Diego suds SD on the QT — Almost factual news Sheep and Goats — Places of worship Special Issues — The best of Street Style — San Diego streets have style Surf Diego — Real stories from those braving the waves Theater — On stage in San Diego this week Tin Fork — Silver spoon alternative Under the Radar — Matt Potter's undercover work Unforgettable — Long-ago San Diego Unreal Estate — San Diego's priciest pads Your Week — Daily event picks
4S Ranch Allied Gardens Alpine Baja Balboa Park Bankers Hill Barrio Logan Bay Ho Bay Park Black Mountain Ranch Blossom Valley Bonita Bonsall Borrego Springs Boulevard Campo Cardiff-by-the-Sea Carlsbad Carmel Mountain Carmel Valley Chollas View Chula Vista City College City Heights Clairemont College Area Coronado CSU San Marcos Cuyamaca College Del Cerro Del Mar Descanso Downtown San Diego Eastlake East Village El Cajon Emerald Hills Encanto Encinitas Escondido Fallbrook Fletcher Hills Golden Hill Grant Hill Grantville Grossmont College Guatay Harbor Island Hillcrest Imperial Beach Imperial Valley Jacumba Jamacha-Lomita Jamul Julian Kearny Mesa Kensington La Jolla Lakeside La Mesa Lemon Grove Leucadia Liberty Station Lincoln Acres Lincoln Park Linda Vista Little Italy Logan Heights Mesa College Midway District MiraCosta College Miramar Miramar College Mira Mesa Mission Beach Mission Hills Mission Valley Mountain View Mount Hope Mount Laguna National City Nestor Normal Heights North Park Oak Park Ocean Beach Oceanside Old Town Otay Mesa Pacific Beach Pala Palomar College Palomar Mountain Paradise Hills Pauma Valley Pine Valley Point Loma Point Loma Nazarene Potrero Poway Rainbow Ramona Rancho Bernardo Rancho Penasquitos Rancho San Diego Rancho Santa Fe Rolando San Carlos San Marcos San Onofre Santa Ysabel Santee San Ysidro Scripps Ranch SDSU Serra Mesa Shelltown Shelter Island Sherman Heights Skyline Solana Beach Sorrento Valley Southcrest South Park Southwestern College Spring Valley Stockton Talmadge Temecula Tierrasanta Tijuana UCSD University City University Heights USD Valencia Park Valley Center Vista Warner Springs
Close

Anchor ads are not supported on this page.

This Week’s Reader This Week’s Reader