Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0060 Necessity for Filing Claim for Refund. An appeal by an assessee to the County Board of Equalization for relief is a prerequisite to any refund action where the question is one of value, but where the question is one of law, an assessee may proceed directly to court. C 9/20/79.