California Revenue and Taxation Code 1611.6 – If the county board fails to make findings upon request, or if …
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If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of § 800 of the Government Code, so as to support an allowance of reasonable attorney’s fees against the county for the services necessary to obtain proper findings. The dollar limitation set forth in § 800 of the Government Code shall not apply to an allowance of attorney’s fees pursuant to this section.
(Amended by Stats. 1995, Ch. 498, Sec. 12. Effective January 1, 1996.)
Terms Used In California Revenue and Taxation Code 1611.6
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
