CALIFORNIA STATUTES AND CODES
SECTIONS 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.
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