Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 9. Corrections, Cancellations, and Refunds
Table of Contents
CHAPTER 1. General Provisions | (View entire chapter)
- 4801 "Taxes"
- 4802 "District attorney"
- 4803 Notice to Controller [Repealed]
- 4804 Performance of acts by authorized county officers
- 4806 Prohibition of tax refunds
- 4807 Injunction
- 4808 Declaratory relief
CHAPTER 2. Corrections | (View entire chapter)
Article 1 Generally
- 4831 Incorrect entries; transfers to unsecured roll
- 4831.5 Correction of errors caused by the assessee
- 4832 Auditor's errors
- 4832.1 Cancellation when auditor error less than five dollars
- 4833 Incorrect assessments; in-lieu payment amounts [Repealed]
- 4833.1 Relief of penalties
- 4834 Correction procedure
- 4834.5 Clerical errors
- 4835 Decrease
- 4836 Reduction or increase; notice
- 4836.5 Increase; tax rate applied
- 4837 Entry and accounting
- 4837.5 Payment over three years [Repealed]
- 4837.5 Errors; payment over four years
- 4838 Public calamity
- 4839 Notice of power to sell tax-defaulted property, clerical errors [Repealed]
- 4839.1 Tax-defaulted property erroneously redeclared tax defaulted
- 4839.2 Board of supervisors' approval of sale [Renumbered]
- 4840 Taxes mistakenly on secured roll
- 4841 Correction in publication
- 4842 Manner of publication
- 4843 "Corrections" to 1978–79 assessment roll [Repealed]
- 4844 "Corrections" to 1979–80 assessment roll [Repealed]
- 4845 "Corrections" to 1980–81 assessment roll [Repealed]
Article 2 Errors on the Board Roll
- 4876 Board's errors
- 4876.5 Correction of errors caused by the assessee
- 4877 Increase; notice
- 4878 Entry by board
- 4879 Transmission
- 4880 Entry locally
Article 3 Incorrect Application of Payments
- 4911 Payment or credit for payment on wrong property
- 4911.1 Payment credited to wrong property after title guarantee
- 4912 Cancellation voucher
- 4913 Notice of proposed transfer
- 4914 Hearing
- 4915 Payment of balance
- 4916 Refund of excess
Article 4 Incorrect Application of Payment on Redemption
- 4920 Conditions on which article to be applicable
- 4921 Verified statement by redemptioner
- 4922 Notice to be given
- 4923 Content of notice
- 4924 Payment of balance
- 4925 Refund of overpayment
CHAPTER 3. Enforcement of Tax After Erroneous Proceedings | (View entire chapter)
CHAPTER 4. Cancellations | (View entire chapter)
Article 1 Generally
- 4985 Tax collector's or assessor's errors
- 4985.1 Transfer of auditor's duties to tax collector
- 4985.2 Delinquent penalties; cancellation
- 4985.3 Relief from penalties
- 4986 Cancellation of uncollected taxes; cancellation of taxes on property acquired by public agencies
- 4986.1 Amount transferred to unsecured roll; limitation [Repealed]
- 4986.2 City taxes
- 4986.3 Cancellation after assessment bond foreclosure
- 4986.4 Veterans' Welfare Board property
- 4986.5 Property distributed to State
- 4986.6 Escheated property; tax sale
- 4986.7 Acquisition of private property for public use [Repealed]
- 4986.8 Tax collector's right to cancel small amounts
- 4986.9 Court order to tax collector for tax information on property condemned; prorated taxes paid out of award; tax lienor need not be named a party; extinguished lien transferred to purchase price or award [Repealed]
- 4987 Exempt property
- 4988 Assessment by more than one county
- 4990 Certification; cancellation
- 4990.3 Quiet title suit
- 4991 Erroneous sale or deed [Repealed]
- 4991 Erroneous declaration of tax default
- 4992 Cancellation of sale, etc., with tax [Repealed]
- 4992 Erroneous declaration of power of sale
- 4993 Canceling sale [Repealed]
- 4994 Canceling deed [Repealed]
Article 1.5 Cancellation of Assessments on State-assessed Property
- 5011 Grounds for cancellation
- 5012 Entry in records
- 5013 Notification to auditor
- 5014 Duties of auditor
Article 2 Cancellation of Assessments on Public Lands on Application of State Lands Commission
Article 3 Cancellation of Assessments on Public Lands on Application of Property Owner
Article 4 Cancellation of Tax Liens on Any Sixteenth or Thirty- Sixth Section or Legal Subdivision Thereof
Article 5 Cancellation of Taxes on Exempt Property
- 5081 Exempt property defined
- 5082 Date of apportionment defined
- 5082.1 Duties of public entities
- 5083 Lien extinguished
- 5084 Cancellation of taxes
- 5085 Acquisition prior to beginning of fiscal year
- 5086 Acquisition after beginning of fiscal year
- 5086.1 Cancellation on date of apportionment
- 5087 Optional payment plan
- 5088 Taxes not transferred to unsecured roll
- 5089 Cancellation of taxes if less than $10.00
- 5090 Taxes not subject to cancellation
- 5091 Required notice by public entity
CHAPTER 5. Refunds | (View entire chapter)
Article 1 Refunds Generally
- 5096 Refunds permissible
- 5096.1 Refunds; annexation without detachment proceedings
- 5096.3 Refunds to state or other public agencies [Repealed]
- 5096.3 Tax credits; airlines
- 5096.5 Refunds for retroactive exemptions
- 5096.7 Refund to person paying the tax
- 5096.8 Refund due to reduction in base year value
- 5097 Conditions
- 5097.01 Property on 1975–76 roll subject to escape assessment; claim for refund [Repealed]
- 5097.02 Contents of claim for refund
- 5097.03 Amount not in dispute not to be impounded
- 5097.1 Refunds by tax collector [Repealed]
- 5097.2 Limitations on refunds
- 5098 Court actions; refunds [Repealed]
- 5098.5 Court actions; interest [Repealed]
- 5098.6 Court actions; refunds [Repealed]
- 5099 Other revenue districts, etc.
- 5100 Settlement with State
- 5101 Revenue districts' liability
- 5102 Unclaimed amounts
- 5103 Refunds by holders of tax certificates [Repealed]
- 5103 Refunds as tax credits
- 5104 Reduction in value refunds; payee
- 5106 Recovery of penalties, interest and costs
- 5107 "Taxes" defined
- 5108 Interest payable [Renumbered]
- 5108 Economic revitalization manufacturing property—property tax rebate
Article 2 Refund Actions by Taxpayers
- 5140 Action for refund
- 5141 Action for refund; limitation
- 5142 Necessity of refund claim
- 5143 Scope of action for refund
- 5144 Scope of judgment
- 5145 Action for refund after payment of first installment
- 5145.5 Action for refund after payment of first installment; escape assessments
- 5146 Indispensable parties
- 5147 Failure to return summons; dismissal
- 5148 Action for refund; state-assessed property
- 5149 Counsel for defense of city [Repealed]
- 5149 Precedence over other civil actions
- 5149.5 Recovery of penalties, interest, and costs
Article 2.5 Interest on Refunds
- 5150 Interest on taxes for which recovery allowed [Repealed]
- 5150.5 Recovery of interest on penalties
- 5151 Other interest payable
- 5152 Attorney fees and costs
- 5153 Impounded funds—interest payable