Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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.