ARTICLE 3. Incorrect Application of Payments

Article 3 enacted by Stats. 1939, Ch. 154.

§§ 4911–4916 · 7 sections

• § 4911 (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax…
• § 4911.1 (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or…
• § 4912 The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer…
• § 4913 If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered…
• § 4914 The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors. If made,…
• § 4915 If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.
• § 4916 If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection…