A court ruling has left the California State University, Fresno Association without access to a tax refund on the Save Mart Center due to late filing on the associations part.

The nonprofit association operates the Save Mart Center, a nearly 430,000 square foot arena that holds up to 16,000 people east of campus. Fresno County, about a decade ago, computed the association’s tax bill over a multi-year period.

The association did not agree with the county’s process, and the dispute was argued in several venues. The association argues that the correct tax code was not applied between 2003 and 2006, but said they recognized the court’s position when it ruled they filed the claims too late.

At one point, a Superior Court judge agreed with the association. The county appealed the Superior Court decision to the Fifth Appellate District Court. In a 22-page decision, the Appellate Court came to a single conclusion: the association missed the key deadline for acting.

The association has already paid the tax bill and penalties. Debbie Adishian-Astone, vice president for administration associate vice president for auxiliary services said in a statement, that while the association is disappointed with the court’s decision, they will not appeal the decision.