What is the legal test for the need for a complete administrative review of a property tax assessment?

California, United States of America


The following excerpt is from Brenkwitz v. City of Santa Cruz, 272 Cal.App.2d 812, 77 Cal.Rptr. 705 (Cal. App. 1969):

What are appellants' asserted exemptions from the need, so firmly established (Abelleira v. Court of Appeal, 17 Cal.2d 280, 109 P.2d 942, 132 A.L.R. 715; Aronoff v. Franchise Tax Board, 60 Cal.2d 177, 32 Cal.Rptr. 1, 383 P.2d 409), for exhausting administrative remedies?

The first is appellants' contention that there is no statutory proceeding for reassessment, and therefore no provision

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