Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
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.