Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 7. Responsibility of Assessor

Section 1362

1362. Taxpayer's complaint. Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.

Mandamus.—Mandamus was a proper procedure to compel a county tax assessor to permit inspection by a taxpayer of an affidavit or declaration of exemption submitted by a claimant and the assessor's records showing his ruling thereon; preliminary pursuance of any administrative procedure was unnecessary. Gallagher v. Boller, 231 Cal.App.2d 482.