Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 190.0000 ASSESSMENT APPEALS BOARD > 190.0060

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0060

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.