ARTICLE 2. Refund Actions by Taxpayers [5140. - 5149.5.]
Article 2 repealed and added by Stats. 1976, Ch. 499.
§§ 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…