Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 3. Incorrect Application of Payments

Section 4913

4913. Notice of proposed transfer. If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer.

If the credit on the unintended property is canceled and transferred pursuant to Section 4911.1, the tax collector shall inform the person owning the unintended property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.

History.—Stats. 1967, p. 3204, in effect November 8, 1967, added "if a credit is canceled on unintended property" at the beginning of the first sentence, and substituted "the assessee or agent of the assessee" for "the owner" after "notify" in the first sentence; and added all of the second paragraph.