Stockton Municipal Code Art. XXIV Payment Under Protest and Suit to Recover

For the purpose of this code Sections 5136, 5137, 5138, 5139, 5142, 5143 of the Revenue and Taxation Code of the State of California and all amendments thereto, are hereby adopted and made a part of this code.

(Prior code § 8-024.1)

If the court finds that the assessment complained of is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on so much of the assessment as is found to be void. In such event, but only where taxes are paid after the effective date of Ordinance No. 2557, the plaintiff is entitled to interest on the taxes for which recovery is allowed at the maximum rate of 5% per year from the date of payment under protest to the date of entry of judgment, and such accrued interest shall be included in the judgment. The taxes paid on so much of the assessment as is not found to be void shall constitute valid taxes, which, if paid after delinquency, shall carry penalties, interest and costs.

(Prior code § 8-024.2)