No Need To Exhaust Administrative Review Where Administrative Body Lacks Jurisdiction.

In City of Fillmore v. State Board of Equalization (Cal. App. Second Dist., Div. 3; April 20, 2011) 194 Cal.App.4th 716, [125 Cal.Rptr.3d 186, 2011 DJDAR 5641], the State Board of Equalization issued a decision in favor of plaintiffs (cities). After the time to appeal had passed, the City of Fillmore sought to appeal the decision and the matter was referred to the SBE Appeals Division. Before final action by the Appeals Division, suit was initiated in Superior Court wherein it was contended that the Appeals Division lacked jurisdiction as the time to appeal had passed before the appeal was filed. The trial court dismissed the action for failure to exhaust the administrative review remedy. The Court of Appeal reversed. Where administrative agency lacked jurisdiction, exhaustion was not required.