Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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720.0000 REFUNDS

Annotation 720.0011

720.0011 Base Year Value Corrections. Where the assessor properly corrects a base year value pursuant to Revenue and Taxation Code section 51.5, refund of overpaid taxes for a year is not precluded by the fact that no roll correction was made by the assessor for such year as long as a valid and timely refund claim is filed. C 1/12/1996.