Williams & Fickett v. Cnty. of Fresno

*1264 As a general rule, a party must exhaust available administrative remedies as a prerequisite to seeking relief in the courts. "In the property tax context, application of the exhaustion principle means that a taxpayer ordinarily may not file or pursue a court action for a tax refund without first applying to the local board of equalization for assessment reduction under [Revenue and Taxation Code] section 1603 and filing an administrative tax refund claim under section 5097." 1 ( Steinhart v. County of Los Angeles (2010) 47 Cal.4th 1298 , 1308, 104 Cal.Rptr.3d 195 , 223 P.3d 57 , italics…