Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 1. Refunds Generally

Section 5097.02

5097.02. Contents of claim for refund. The claim shall be in writing, specifying:

(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.

(b) The grounds on which the claim is founded.

History.—Added by Stats. 1976, Ch. 499, p. 1240, in effect January 1, 1977.

Note.—Section 15 of Stats. 1976, Ch. 499, p. 1244, provided that the provisions of this act shall be operative with respect to taxes which become due and payable on or after the lien date in 1977.

Construction.—While taxpayer did not specify Revenue and Taxation Code Section 533 as the basis for its claim for refund or for its complaint, since its claim for refund was written in accordance with Sections 5096 and 5097 of the Code and discussed all material facts that had occurred up until that point in time, and since the same facts were set forth in the complaint, it was always clear from the facts presented that taxpayer was claiming it had been erroneously assessed in the original assessment. Focus Cable of Oakland, Inc. v. Alameda County, 173 Cal.App.3d 519.