Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 4. Incorrect Application of Payment on Redemption

Section 4920

4920. Conditions on which article to be applicable. (a) This article shall be applicable only if all of the following requirements of either of the following are met:

(1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was intended by him or her to be paid in connection with any other property or that the payment was, without his or her fault, credited to unintended property.

(B) The right of redemption has not terminated on the property in connection with which the payment was intended.

(C) Two years have not elapsed since the date of the payment.

(D) Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.

(2) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was, without his or her fault, credited to unintended property.

(B) The right of redemption has not terminated on the property in connection with which the payment was intended.

(C) Two years have not elapsed since the date of the payment.

(D) Since the date of payment, the property has been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.

(b)(1) When the requirements of paragraph (1) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended, and in case the payment caused the redemption of the property in connection with which the payment was not intended, cancel the redemption of that property.

(2) When the requirements of paragraph (2) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended to be made, and shall cancel the credit on the unintended property immediately before issuance of the guaranty or certificate 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.—Added by Stats. 1945, p. 1953, in effect September 15, 1945. Stats. 1967, p. 3204, in effect November 8, 1967, relettered former subdivisions (a), (b), (c) and (d) as (a) (1), (2), (3) and (4), added new subdivision (b) and made related changes. Stats. 1974, Ch. 1101, p. 2347, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in subdivision (a) (1), in the first sentence of the last paragraph of subdivision (a), in subdivision (b) (1), and in the first sentence of the last paragraph of subdivision (b). Stats. 1978, Ch. 430, in effect January 1, 1979, deleted the words "One year" in paragraphs (3) of subdivisions (a) and (b) and substituted "Two years". Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value." for "A guarantee or certificate of title has not been issued on the property in connection with which the payment was credited." in subsection (a)(4) and for "A guarantee or certificate of title has been issued on the property in connection with which the payment was credited." in subsection (b)(4). Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "of" for "in either", after "requirements", deleted "subdivision" after "(a) or", and substituted "met" for "true" after "are" in the first paragraph; added a comma after "evidence", deleted "of this division" after "Part 7", substituted "the" for "such" after "or that" in paragraph (1) of subdivision (a); added "or her" throughout text; added "requirements" after "foregoing" and substituted "met" for "true" after "are" in the fifth paragraph of subdivision (a); added a comma after "evidence" and deleted "of this division" after "Part 7" in paragraph (1) of subdivision (b); deleted "not" after "property has" in paragraph (4) of subdivision (b); added "requirements" after "foregoing", substituted "met" for "true" after "are" and substituted "that" for "such" after "event" in the fifth paragraph of subdivision (b). Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and substituted "either of the following" for "subdivision (a) or (b)" after "requirements of" therein; deleted former subdivision letter designation (a) before "(1)" and added subparagraph letter designation (A) after "(1)" in paragraph (1) of subdivision (a); relettered former paragraphs (2), (3), and (4) of former subdivision (a) as subparagraphs (B), (C), and (D) of paragraph (1) of subdivision (a), respectively; added paragraph (2) to subdivision (a); added subdivision letter and paragraph number designations (b)(1) before former second paragraph, and deleted "all of" after "When", deleted "foregoing" after "When the", and added "of paragraph (1) of subdivision (a)" after "requirements" therein; deleted former subdivision (b) and paragraphs (1), (2), (3), and (4) therein which applied the provisions to a redemptioner where money paid in redemption of property was without fault credited to unintended property; added paragraph number designation (2) before former fourth paragraph, and deleted "all of" after "When", deleted "foregoing" after "When the" and added "of paragraph (2) of subdivision (a)" after "requirements" therein; and added subdivision (c). Stats. 1996, Ch. 699, in effect January 1, 1997, deleted "property. In the event that a transfer is made, the person owning the unintended" after "credit on the unintended" in paragraph (2) of subdivision (b); and deleted former subdivision (c) which provided that "The holder of a tax certificate who received all or any part of the amount paid by the redemptioner shall not be obligated to make any refund or repayment of any amount to the redemptioner, the delinquent taxpayer, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make any payment required under this subdivision, but only to the extent those amounts were paid to the holder of the applicable tax certificate."