California Revenue and Taxation Code

§ 1615

RTC § 1615Div. 1 · Part 3 · Ch. 1 · Art. 1

Statute text

No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county board of equalization or an assessment appeals board unless such action or proceeding is commenced within six months from the date the board makes its final determination.

Legislative history

Added by Stats. 1989, Ch. 481, Sec. 3.