What is the test for independent review in a tax refund action?
California, United States of America
The following excerpt is from Southern Pacific Pipe Lines, Inc. v. State Bd. of Equalization, 14 Cal.App.4th 42, 17 Cal.Rptr.2d 345 (Cal. App. 1993):
Effective in 1989, however, Revenue and Taxation Code section 5170, vested the trial court in a tax refund action with the power of independent review, allowing it to consider all evidence relating to the valuation of the property, not just the evidence in the administrative record. That section is specifically applicable to assessments made under California Constitution, article XIII, section 19. (Simms v. Pope (1990) 218 Cal.App.3d 472, 476, 266 Cal.Rptr. 911.)
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