Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Additional Government Code Provisions

Provisions Relating to Officers

PART 3. OTHER OFFICERS

CHAPTER 4. Auditor

Article 1. Duties Generally

Section 26906.1

26906.1. Impounding disputed revenues; release. The county auditor, with the approval of the board of supervisors, may impound the disputed revenues of any tax upon secured or unsecured property, levied and collected by the county for the county or any revenue district, whenever, pursuant to Chapter 5 (commencing with Section 5096), Part 9, Division 1 of the Revenue and Taxation Code, a claim or action is filed for the return of the revenues, or the auditor reasonably anticipates that the tax may be refunded in whole or in part. The county auditor shall continue to impound such revenues until the final disposition of the claim or action, or a refund of the tax is no longer anticipated. If, under the final disposition, it is determined that such taxes were properly levied against such property, the auditor shall release the revenues to the county or revenue district.

History.—Added by Stats. 1957, p. 2339, in effect September 18, 1959. Stats. 1980, Ch. 202, in effect January 1, 1981, deleted ", and he shall thereupon notify immediately, in writing, the State Controller of such disposition" after "district" in the third sentence. Stats. 1984, Ch. 884, in effect January 1, 1984, substituted "the" for "such" after "return of", and substituted ", or the auditor reasonably . . . whole or in part" for "or the taxes have been paid under protest" after "revenues" in the first sentence; substituted "the" for "such" after "disposition of", and added "or a refund . . . longer anticipated" after "action". in the second sentence; and substituted "the" for "such" after "If, under" and after "shall release" in the third sentence . . . "under protest" in the first sentence. In the second sentence "the" was substituted for "such" after "disposition of" and ", or a refund . . . longer anticipated" was added after "action". In the third sentence "the" was substituted for "such" after "If, under" and after "shall release".

Note.—Section 12 of Stats. 1984, Ch. 884, provided no payment by state to local governments because of this act, however, a local agency or school district may pursue any remedies to obtain reimbursement.