Hoechst Celanese Corp. v. Franchise Tax Board

The trial court sustained a demurrer to plaintiffs complaint against the County of Contra Costa (the County) on the ground that the action was time-barred by Government Code section 946.6. In opposition to the demurrer, plaintiff claimed he substantially complied with section 946.6 and argued that the County was estopped from disputing timeliness of the action. Although the complaint was filed beyond the time limit of section 946.6, plaintiffs estoppel argument raised a factual issue inappropriate for determination on demurrer. We conclude the plaintiff should have had an opportunity to amend his complaint to allege equitable estoppel and accordingly reverse the judgment and remand for further proceedings.