California Codes > Revenue and Taxation Code > Division 1 > Part 9 > Chapter 5 > Article 3.5 – Scope of Judicial Review of Assessments in Refund Actions
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| § 5170 | In suits for the refund of state-assessed property taxes, the trial … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 9 > Chapter 5 > Article 3.5 - Scope of Judicial Review of Assessments in Refund Actions
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.