CHAPTER 5. Refunds [5096. - 5170.]
Chapter 5 enacted by Stats. 1939, Ch. 154.
§§ 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…