State statute
SCO — Payment of Taxes under Protest and Petition for Reduction of Assessment (sco1-01)
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
SCO sample sco1-01.pdf¶
Page 1¶
PAYMENT OF TAXES UNDER PROTEST AND PETITION FOR REDUCTION OF ASSESSMENT
(county) County Tax Collector’s Office Protest _____________ State of California Date
I/We hereby protest the payment of taxes for the ________ fiscal year and hereby petition the (county) County Board of Supervisors for a reduction in the assessment of the following described property.
Name shown on tax bill: _____________________________________________
Applicant must fill in the necessary information below:
Tax Bill Information and Amount Paid
Parcel Number Bill Number Tax-Rate Area Total Tax Amount Paid
Assessed Valuation Shown on Tax Bill
Land Improvements Personalty Exemption Other Total
Reason for Protest:
I/We further request that if the board of supervisors, after a public hearing, finds the resulting figures to be less than the tax previously computed, the difference shall be canceled and that amount refunded, pursuant to provisions of the Revenue and Taxation Code, as an erroneously collected tax. I/We understand that, if the full amount of tax has not been paid, the remaining amount may be adjusted to reflect any decrease in the assessment and no refund made.
Received this _____ day of __________, ____ __________________________________ Signature of Property Owner
(county) County Tax Collector __________________________________ Address
Forwarded to Clerk of (county) County Board of Supervisors, (date). The first full installment of taxes has been paid under protest, pursuant to Revenue and Taxation Code section 620.
(county) County Tax Collector State of California
(§620) (SCO 1-01)(2019)