ARTICLE 1. Refunds Generally
Article 1 enacted by Stats. 1939, Ch. 154.
§§ 5096–5109 · 22 sections
- § 5096 Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Illegally…
- § 5096.1 Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency but was…
- § 5096.3 (a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the assessment,…
- § 5096.5 Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided…
- § 5096.7 If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year…
- § 5096.8 (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being levied and…
- § 5097 (a) An order for a refund under this article shall not be made, except on a claim: (1) Verified by the person who paid the tax, their guardian, executor,…
- § 5097.02 The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion. (b) The grounds on which…
- § 5097.03 When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.
- § 5097.2 Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within…
- § 5097.3 Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years…
- § 5099 The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.
- § 5100 The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report which he is…
- § 5101 Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by the…
- § 5102 If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on…
- § 5103 Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits…
- § 5104 Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of…
- § 5105 (a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property,…
- § 5106 Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under…
- § 5107 As used in this article, “tax” or “taxes” includes penalties, interest, and costs.
- § 5108 Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s…
- § 5109 Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property,…