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.
Cal. Rev. & Tax. Code § 5170
Scope of Judicial Review of Assessments in Refund Actions
Applied in 2 court decisions — leading case Simms v. Pope (1990)
Most recently applied in In re La Paloma Generating Co. (July 2018)
Added by Stats. 1988, Ch. 1372, Sec. 2.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.