Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2910.7

2910.7. Agent paying taxes to send bill to assessee. Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall after the taxes have been paid in full and within 30 days of the receipt of the written request of the assessee, either deposit the original or a copy of the bill in the United States mail in an envelope addressed to the last known address of the assessee as shown on the bill, postage being prepaid, or deliver it otherwise to the assessee within said 30 days.

History.—Added by Stats. 1955, p. 2663, in effect September 7, 1955.

Standing when tax paid by other than assessee.—Lessor has standing under Revenue and Taxation Code Section 5140 to bring a refund action because it paid lessee's property tax as an authorized payer in accordance with Revenue and Taxation Code Section 2910.7. It is irrelevant whether the lessor, a state entity that is itself exempt from property tax, acted as a volunteer in paying the lessee's property tax. California State Teachers’ Retirement System v. County of Los Angeles (2013) 216 Cal.App.4th 41.