Code Section Group

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170]

  ( Part 9 enacted by Stats. 1939, Ch. 154. )

CHAPTER 5. Refunds [5096 - 5170]

  ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions [5170- 5170.]
  ( Article 3.5 added by Stats. 1988, Ch. 1372, Sec. 2. )

5170.
  

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.

(Added by Stats. 1988, Ch. 1372, Sec. 2.)

RTCRevenue and Taxation Code - RTC3.5