Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 190.0000 ASSESSMENT APPEALS BOARD > 190.0061

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0061

190.0061 Necessity for Filing Claim for Refund. While Revenue and Taxation Code section 5097(b)(2) and (c)(2) authorizes the filing of a claim for refund as part of an application for the equalization of a regular or an escape assessment, it does not authorize anyone other than a board of supervisors to grant a refund. If a claim for refund filed as part of an assessment appeal is denied, the exhaustion of administrative remedies prior to filing a law suit requirement is satisfied. C 10/26/84.