CHAPTER 2.3. Return of Replicated Property Tax Payments [2780. - 2783.]

Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1.

§§ 2780–2783 · 6 sections

• § 2780 The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the…
• § 2780.5 For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific…
• § 2781 If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment…
• § 2781.5 (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is…
• § 2782 If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition…
• § 2783 The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the…