Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2635.5

2635.5. Refunds; application to delinquent taxes. Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer's agent, to any delinquent taxes due on the same property for which the same taxpayer, or his or her agent, is liable.

History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990. Stats. 2012, Ch. 161 (AB 2643), in effect January 1, 2013, deleted "provision of" after "any other" and deleted "with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5," after "law," in the first sentence of the first paragraph.