Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 2. Refund Actions by Taxpayers*

Section 5149

5149. Counsel for defense of city. [Repealed by Stats. 1987,Ch. 1262, in effect January 1, 1988.]

5149. Precedence over other civil actions. All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those actions precedence over all other civil actions therein, except actions to which special precedence is given by law, in the matter of setting same for hearing or trial, and in hearing the same, to the end that all those actions shall be quickly heard and determined.

History.—Stats. 1981, Ch. 550, in effect January 1, 1982, substituted "part" for "article" after "under this". Stats. 1987, Ch. 1262, in effect January 1, 1988, renumbered the section which was formerly numbered 5146, and substituted "those" for "such" after "give" and after "all". Stats. 1988, Ch. 1372, in effect January 1, 1989, added "(with the exclusion of action brought under Section 5148)" after "part".

Note.—Section 4 of Stats. 1981, Ch. 850, provided if any section, part, clause, or phrase hereof is for any reason held to be invalid or unconstitutional, the remaining sections, parts, clauses, and phrases shall not be affected but will remain in full force and effect.

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