Skip to content

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

Exceptions & meaning →

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)

Exceptions & meaning →

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.