BlackletterCalifornia law

Revenue and Taxation Code § 20825

CHAPTER 3. Financing

Current as of September 28, 2026Rev. & Tax. Code, § 20825Official source ↗

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.

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.