Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 2. Refund Actions by Taxpayers*

Section 5143

5143. Scope of action for refund. If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.

* Article 2 was added by Stats. 1976, Ch. 499, p. 1240, in effect January 1, 1977.