Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 11571

11571. Injunction forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin under this part the assessment of property or the collection of any amount required to be collected.

Railroad revitalization and regulatory reform act.—In action under the Act, railroad car companies' offer of district court's prior stipulated order enjoining collection of more than 59.6% of taxes assessed, as sole evidence of Board discrimination, would not support grant of preliminary injunction to limit 1986 tax and prevent collection of portion of that tax based on Board's higher valuation of true market value. ACF Industries v. State Board of Equalization, 653 F.Supp. 390.