California, United States of America
The following excerpt is from Midstate Theatres, Inc. v. County of Stanislaus, 128 Cal.Rptr. 54, 55 Cal.App.3d 864 (Cal. App. 1976):
As indicated earlier, assessments are presumed correct, and the taxpayer has the burden to show an assessment is improper. (Red Bluff Developers v. County of Tehama, supra, 258 Cal.App.2d at 673, 66 Cal.Rptr. 229; Griffith v. County of Los Angeles, supra, 267 Cal.App.2d at p. 842, 73 Cal.Rptr. 773.)
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