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 4. Incorrect Application of Payment on Redemption

Section 4925

4925. Refund of overpayment. If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division the applicant is entitled to a refund of the excess which shall be paid in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.

History.—Added by Stats. 1945, p. 1954, in effect September 15, 1945. Stats. 1949, p. 468, in effect October 1, 1949, added provision relating to refunds made within 30 days after the date of payment. Stats. 1963, p. 1794, in effect September 20, 1963, changed the period of refund by the redemption officer from 30 to 60 days. Stats. 1965, p. 1458, in effect September 17, 1965, substituted "90" days for "60" days. Stats. 1974, Ch. 1101, p. 2349, in effect January 1, 1975, substituted "tax collector" for "redemption officer".