Article 3.5. Scope Of Judicial Review Of Assessments In Refund Actions of California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 5. >> Article 3.5.

In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the preponderance of the evidence before it.