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2009 California Revenue and Taxation Code - Section 5170 :: Article 3.5. Scope Of Judicial Review Of Assessments In 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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