Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5170 — Scope of Judicial Review of Assessments in Refund Actions

Cal. Rev. & Tax. Code § 5170

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the…

Citator

Cal. Rev. & Tax. Code § 5170 — Scope of Judicial Review of Assessments in Refund Actions is in force in the current edition of the Code, and nothing recorded condemns it.

In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the preponderance of the evidence before it.