California, United States of America
The following excerpt is from McKendry v. County of Kern, 180 Cal.App.3d 1165, 226 Cal.Rptr. 45 (Cal. App. 1986):
"The person who paid the tax, ... may bring an action in the superior court against a county ... to recover a tax which the board of supervisors of the county ... has refused to refund on a claim filed pursuant to Article 1 (commencing with Section 5096) of this chapter."
As noted in Daar v. Alvord, supra, 101 Cal.App.3d at page 485, 161 Cal.Rptr. 658:
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