Cal. RTC § 5170
This is the official text of Cal. RTC § 5170, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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