Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
2635.5. Refunds; application to delinquent taxes. Notwithstanding any other provision of law, with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5, the tax collector may apply any refund due a taxpayer, or the taxpayer's agent, to any delinquent taxes due on the same property for which the same taxpayer, or his or her agent, is liable.
History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990.