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)
