Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 5. Payment of Postponed Property Taxes*

Article 1. Payments and Liens

Section 16186.5

16186.5. Refund of overpayment of postponed tax liability. In the event that a payment which is made to satisfy an obligation secured by a lien for postponed property taxes exceeds the amount owing to the state, the Controller may refund the overpayment to the party entitled thereto. The Controller shall pay those refunds out of the amount appropriated by Section 16100, or any appropriation in lieu thereof.

History.—Added by Stats. 1982, Ch. 1465, in effect January 1, 1983.

* Chapter 6 was enacted by Stats. 1977, Ch. 1242, in effect October 1, 1977, and was renumbered as Chapter 5 by Stats. 1982, Ch. 454, in effect January 1, 1983.