Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 1. Refunds Generally

Section 5097.2

5097.2. Limitations on refunds. 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 four years after the date of payment, if:

(a) Paid more than once.

(b) The amount paid exceeds the amount due on the property as shown on the roll.

(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.

(d) In any other case, where the claim for refund is made under penalty of perjury and is for an amount less than ten dollars ($10).

(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer.

History.—Added by Stats. 1965, p. 2665, in effect September 17, 1965. Stats. 1976, Ch. 156, p. 255, in effect January 1, 1977, substituted "four" for "three". Stats. 1983, Ch. 1211, in effect January 1, 1984, added "the county tax collector or" after "by" in the first sentence, and added subsection (e). Stats. 1984, Ch. 946, in effect September 10, 1984, added subdivision (f). Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, deleted "the provisions of" after "Notwithstanding", and deleted "the county tax collector or" after "refunded by" in the first sentence; and deleted "(f) A refund is ordered by a final decision of a court of competent jurisdiction, whether by final decision of the Supreme Court or a court of appeal of this state or by judgment of trial court becoming final without any appeal, and the taxes paid were either of the following:

(1) Erroneously or illegally collected.

(2) Illegally assessed or levied.

Refunds made in accordance with this subdivision on taxes paid shall include interest at the statutory rate for property tax refunds on the amount refunded. That interest shall be computed from the date the taxes were paid to the date of the court's judgment. After judgment, interest shall accrue at the statutory rate for judgments.

This subdivision shall be applicable only to refunds of property taxes levied by the City of Fresno. This subdivision shall be applicable only through June 30, 1986." Stats. 1988, Ch. 440, in effect January 1, 1989, added "county tax collector or the" before "county auditor" in the first sentence. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "ordered by the board of supervisors" after "cancellations" and substituted "those" for "such" after "after" in subdivision (c); and deleted ", with the written consent of the district attorney" after "ten dollars ($10)" in subdivision (d).