Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

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• 5096.3 Refunds to state or other public agencies [Repealed]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• 5097.01 Property on 1975–76 roll subject to escape assessment; claim for refund [Repealed]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• 5097.1 Refunds by tax collector [Repealed]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• 5098 Court actions; refunds [Repealed]
• 5098.5 Court actions; interest [Repealed]
• 5098.6 Court actions; refunds [Repealed]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• 5103 Refunds by holders of tax certificates [Repealed]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• 5149 Counsel for defense of city [Repealed]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• 5150 Interest on taxes for which recovery allowed [Repealed]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

Article 3 Action by Public Agency

• 5161 Action by public agency

Article 3.5 Scope of Judicial Review of Assessments in Refund Actions

• 5170 Scope of Judicial Review of Assessments in Refund Actions

Article 4 Disputes Over Valuation of State-Assessed Property

• 5180 Disputes over valuation of state-assessed property [Repealed]