California Statutes
§ 5170. — 5170. (Added by Stats. 1988, Ch. 1372, Sec. 2.)
California § 5170.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 5.CHAPTER 5. Refunds
Art. 3.5.ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions
This text of California § 5170. (5170. (Added by Stats. 1988, Ch. 1372, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5170. (2026).
Text
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.
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Legislative History
Added by Stats. 1988, Ch. 1372, Sec. 2.
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California § 5170., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5170..