Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 1. Refunds Generally

Section 5096.5

5096.5. Refunds for retroactive exemptions. Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.

History.—Added by Stats. 1957, p. 2800, in effect September 11, 1957. Stats. 1976, Ch. 156, p. 254, in effect January 1, 1977, substituted "four" for "three". Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "Any" for "On order of the board of supervisors, any" before "taxes".

Note.—Stats. 1957, p. 2800, adding Section 5096.5, declares it is the intention of the Legislature to clarify the mode by which refunds may be made when tax exemption is retroactively granted by constitutional amendment.