{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20825","citation":"Rev. & Tax. Code, § 20825","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS [20800. - 20825.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6"},{"name":"CHAPTER 3. Financing [20820. - 20825.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.6/chapter-3"}],"history":"Added by Stats. 2011, Ch. 369, Sec. 3.   (AB 1090)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto.</p>","text":"If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/financing-20825","source":"California Legislative Information bulk export (pubinfo)"}