California Government Code 860.2 – Neither a public entity nor a public employee is liable for an injury …
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Neither a public entity nor a public employee is liable for an injury caused by:
(a) Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.
Terms Used In California Government Code 860.2
- tax: includes a tax, assessment, fee or charge. See California Government Code 860
(b) An act or omission in the interpretation or application of any law relating to a tax.
(Added by Stats. 1963, Ch. 1681.)