(

a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board is unconstitutional or invalid, and as a result thereof concludes that property should be assessed in a manner contrary to such provision, or the assessor proposes to adopt general

interpretation of a specific provision of the Constitution of the State of California, or this division, or of a rule or regulation of the board, that would result in a denial to five or more assessees in that county of an exemption, in whole or in part, of their property from property taxation, the assessor shall, in lieu of making such an assessment, bring an action for declaratory relief against the board under

Section of the Code of Civil Procedure. The court shall allow intervention in such action by potential assessees and other assessors under

Section of the Code of Civil Procedure to the greatest extent practicable. (

b) If the assessor obtains judgment in such action upholding the validity of such assessment, the assessor shall correct the roll in accordance with

Section consistent with such judgment within days of the date upon which the judgment becomes final, regardless of the time limit otherwise provided in

Section 4831. The assessor shall not levy an assessment based upon the subject matter of the action under any other

section of this division. (

c) Within days of notice of such assessment, a person assessed under subdivision (

b) may file a claim for refund relating to the assessment of any of the person’s property for the fiscal year to which the assessment under subdivision (

b) relates regardless of the time limit otherwise provided in

Section 5097.