Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Table of Contents

CHAPTER 1. General Provisions | (View entire chapter)

CHAPTER 2. Corrections | (View entire chapter)

Article 1 Generally

Article 2 Errors on the Board Roll

Article 3 Incorrect Application of Payments

Article 4 Incorrect Application of Payment on Redemption

CHAPTER 3. Enforcement of Tax After Erroneous Proceedings | (View entire chapter)

CHAPTER 4. Cancellations | (View entire chapter)

Article 1 Generally

Article 1.5 Cancellation of Assessments on State-assessed Property

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

CHAPTER 5. Refunds | (View entire chapter)

Article 1 Refunds Generally

Article 2 Refund Actions by Taxpayers

Article 2.5 Interest on Refunds

Article 3 Action by Public Agency

Article 3.5 Scope of Judicial Review of Assessments in Refund Actions

Article 4 Disputes Over Valuation of State-Assessed Property