State Codes and Statutes

Statutes > California > Rtc > 5170

REVENUE AND TAXATION CODE
SECTION 5170



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.



State Codes and Statutes

Statutes > California > Rtc > 5170

REVENUE AND TAXATION CODE
SECTION 5170



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.




State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 5170

REVENUE AND TAXATION CODE
SECTION 5170



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.