Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.3. Return of Replicated Property Tax Payments

Section 2781.5

2781.5. Return of replicated tax payment; Adverse possession. (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record.

(b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements:

(1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge.

(2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property.

(c) The tax collector shall not be required to make a determination as to the ownership of the property.

(d) This section does not apply to any payment on a current assessment that is delinquent.

History.—Added by Stats. 2009, Ch. 85 (AB 143), in effect August 6, 2009.

Note.—Section 1 of Stats. 2009, Ch. 85 (AB 143), states that it is the intent of the Legislature, in enacting this bill, to do all of the following:

(a) Address issues of adverse possession as it relates to property tax payments.

(b) Address the problems and difficulties that arise when an adverse party attempts to pay taxes for property that he or she is not the owner of record.

(c) Establish a clear and simplified system for the return of replicated tax payments, by authorizing tax collectors to return a replicated tax payment to the tendering party who is not the owner of record.

Section 4 thereof provides that the Legislature further finds and declares that this act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:

In order for counties to timely and properly provide a refund of replicated tax payments to tendering parties, it is necessary that this act take effect immediately.