The California Supreme Court affirms, in Bourhis v. Lord,  that a corporation whose powers have been suspended for failure to pay taxes may file a notice of appeal and proceed with the appeal provided those powers have been revived — even if the revival occurs after the time to appeal has expired.

  Filing a timely notice of appeal is a jurisdictional requirement. The court reasoned, relying on two prior opinions of the Courts of Appeal, that what is jurisdictionally required is that the notice of appeal be timely — not that it be filed by an active corporation. If notice of appeal is timely, even if invalid when filed, a corporation’s later reinstatement through revival makes the earlier, invalid but timely, notice of appeal valid.

  I consult with clients and accept cases involving appeals and appellate procedural issues of jurisdiction such as the notice of appeal. For other types of cases I accept, please consult the My Practice page. If you are seeking a legal consult or representation, please give me a call at 818.971.9409. – Michael Daymude