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 5097.03

5097.03. Amount not in dispute not to be impounded. When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.

History.—Added by Stats. 1976, Ch. 499, p. 1240, in effect January 1, 1977.

Note.—Section 15 of Stats. 1976, Ch. 499, p. 1244, provided that the provisions of this act shall be operative with respect to taxes which become due and payable on or after the lien date in 1977.