Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 3. Incorrect Application of Payments

Section 4916

4916. Refund of excess. If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.

History.—Stats. 1949, p. 468, in effect October 1, 1949, added provision relating to refunds made within thirty days after the date of payment. Stats. 1963, p. 1794, in effect September 20, 1963, changed the time within which refund may be made by the tax collector from 30 to 60 days. Stats. 1965, p. 1458, in effect September 17, 1965, substituted "90" days for "60" days.