PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
Part 9 enacted by Stats. 1939, Ch. 154.
§§ 4801–5170 · 134 sections
CHAPTER 1. General Provisions §§ 4801–4808 · 6 sections
- § 4801 As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.
- § 4802 As used in this part, “district attorney” means the civil legal adviser of the board of supervisors.
- § 4804 The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or…
- § 4806 No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further…
- § 4807 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county,…
- § 4808 Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any…
CHAPTER 2. Corrections §§ 4831–4925 · 37 sections
ARTICLE 1. Generally §§ 4831–4842 · 18 sections
- § 4831 Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omission not involving the exercise of assessor value judgment…
- § 4831.1 Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight…
- § 4831.5 When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a defect of description or…
- § 4832 Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section…
- § 4832.1 If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by…
- § 4833.1 (a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax…
- § 4834 Corrections authorized under this article shall be made by the auditor.
- § 4834.5 Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This section shall be…
- § 4835 If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
- § 4836 (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or…
- § 4836.5 In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at…
- § 4837 The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the…
- § 4837.5 (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a…
- § 4838 If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time…
- § 4839.1 If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been…
- § 4840 On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not…
- § 4841 If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be given in a…
- § 4842 (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of the…
ARTICLE 2. Errors on the Board Roll §§ 4876–4880 · 6 sections
- § 4876 When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or…
- § 4876.5 When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly…
- § 4877 If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which…
- § 4878 The date and nature of the correction shall be entered in the records of the board.
- § 4879 The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located.
- § 4880 The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the…
ARTICLE 3. Incorrect Application of Payments §§ 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…
ARTICLE 4. Incorrect Application of Payment on Redemption §§ 4920–4925 · 6 sections
- § 4920 (a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a redemptioner…
- § 4921 The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the…
- § 4922 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…
- § 4923 The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days…
- § 4924 If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the…
- § 4925 If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of…
CHAPTER 3. Enforcement of Tax After Erroneous Proceedings §§ 4946–4948 · 3 sections
- § 4946 All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be…
- § 4947 The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be enforced unless…
- § 4948 If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the…
CHAPTER 4. Cancellations §§ 4985–5091 · 48 sections
ARTICLE 1. Generally §§ 4985–4992 · 19 sections
- § 4985 Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the…
- § 4985.05 (a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall not be liable for interest or penalties, nor shall the tax…
- § 4985.1 In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of…
- § 4985.2 Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following:…
- § 4985.3 (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of…
- § 4985.5 (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of…
- § 4986 (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied…
- § 4986.2 All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the city taxes are…
- § 4986.3 All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof,…
- § 4986.4 Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed…
- § 4986.5 When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any portion thereof…
- § 4986.6 (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a…
- § 4986.8 (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection. (b) Any…
- § 4987 No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
- § 4988 Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these…
- § 4990 On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property…
- § 4990.3 An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in…
- § 4991 If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The taxes for that year had been…
- § 4992 If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted…
ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property §§ 5011–5014 · 4 sections
- § 5011 All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was…
- § 5012 The date and nature of the cancellation shall be entered in the records of the board.
- § 5013 The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
- § 5014 The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record.…
ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission §§ 5026–5029 · 4 sections
- § 5026 On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the…
- § 5027 If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.
- § 5028 This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.
- § 5029 This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller. (b) Swamp and…
ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner §§ 5061–5064 · 4 sections
- § 5061 As used in this article, “public land” means: (a) The possession of, claim to, or right to the possession of land belonging to the United States. (b) Land on…
- § 5062 If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment…
- § 5063 This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent or the…
- § 5064 A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he…
ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof §§ 5071–5073 · 3 sections
- § 5071 On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all…
- § 5072 A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority…
- § 5073 The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
ARTICLE 5. Cancellation of Taxes on Exempt Property §§ 5081–5091 · 14 sections
- § 5081 As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United…
- § 5082 For purposes of this article, the “date of apportionment” is the earliest of the following times: (a) The date the conveyance to the acquiring entity or the…
- § 5082.1 Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property…
- § 5083 If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law…
- § 5084 (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the…
- § 5085 If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for…
- § 5086 If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a…
- § 5086.1 The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
- § 5086.2 If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the…
- § 5087 The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs…
- § 5088 Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property…
- § 5089 The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll…
- § 5090 (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of…
- § 5091 (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to…
CHAPTER 5. Refunds §§ 5096–5170 · 40 sections
ARTICLE 1. Refunds Generally §§ 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,…
ARTICLE 2. Refund Actions by Taxpayers §§ 5140–5149.5 · 12 sections
- § 5140 The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action…
- § 5141 (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the…
- § 5142 (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to…
- § 5143 If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.
- § 5144 If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion…
- § 5145 (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140 at any…
- § 5145.5 (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set forth in…
- § 5146 If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought against the…
- § 5147 (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter…
- § 5148 Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made pursuant to…
- § 5149 All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those…
- § 5149.5 Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this…
ARTICLE 2.5. Interest on Refunds §§ 5150.5–5153 · 4 sections
- § 5150.5 In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the…
- § 5151 (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10) or more, on any…
- § 5152 In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in…
- § 5153 Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and…
ARTICLE 3. Action by Public Agency § 5161 · 1 section
- § 5161 (a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall be brought…
ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions § 5170 · 1 section
- § 5170 In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence…