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2005 California Revenue and Taxation Code Sections 5170 Refund Actions

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.


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