Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1. Generally

Section 1615

1615. Court action. No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county board of equalization or an assessment appeals board unless such action or proceeding is commenced within six months from the date the board makes its final determination.

History.—Added by Stats. 1989, Ch. 481 in effect January 1, 1990.

Construction.—This section sets forth the statute of limitations applicable to those governmental officers, agencies, and entities that have standing to sue. It is not a grant of authority to sue. Sacramento County Fire Protection District v. Sacramento County Assessment Appeals Board, 75 Cal.App.4th 327.