Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0013 Application. An application for reduction in assessment constitutes a claim for refund only if it is specifically so stated to be. Failure to claim a refund as part of an application does not prevent the filing of such a claim within four years of the date on which taxes were paid or as otherwise provided in Revenue and Taxation Code section 5097. C 10/2/85.