Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

285.0000 CORRECTIONS

Annotation 285.0050

285.0050 Judgment. Neither Revenue and Taxation Code section 4831, because of its specific prohibition, nor section 4986, in view of Rittersbacher v. Board of Supervisors, 220 Cal. 535, permits correction of errors involving the exercise of valuation judgment. Rather, the timely filing of an application for reduction of the assessment is a prerequisite to any relief. C 11/26/1982.