§ 5170
52 words·~1 min read·
/ca/revenue-and-taxation-code/5170A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.