What is the procedure for a taxpayer to request a change in their property tax assessment?

California has established an exclusive mechanism for the review of property tax assessments. (Rev. & Tax. Code, 5140; County of Sacramento v. Assessment Appeals Bd. No. 2 (1973) 32 Cal.App.3d 654, 671; Little, supra, 155 Cal.App.4th at pp. 922-923.) A taxpayer must first pay the allotted tax and then file a written application for changed assessment with the county assessment appeals board seeking a refund for any amount he or she believes the county charged in excess of the legally appropriate amount. (Rev. & Tax. Code, 5140; Little, supra, at pp. 922-923.) The assessment appeals board will hold a hearing and issue a ruling on the application, and a taxpayer dissatisfied with the ruling may then bring an action in the superior court against the county to recover any amount the county has refused to refund. (Rev. & Tax. Code, 5140; Little, supra, at p. 923.)