Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2635

2635. Refund; notice to taxpayer. [Repealed by Stats. 1983, Ch. 1224, in effect January 1, 1984.]

2635. Overpayment; notice to taxpayer. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer's last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984.