GroundRules
RTC § 5170
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
- CHAPTER 5. Refunds [5096. - 5170.]
- ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions [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.
Collected 2026-09-14T05:56:33Z. Source file · JSON