Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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720.0000 REFUNDS

Annotation 720.0030

720.0030 Defendants. Revenue and Taxation Code section 5148 requires that any city which may be liable for the refund of property taxes be named as a party defendant so that it will have the opportunity to appear and defend against the claim/action. C 6/3/1987.