Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 2.3. Return of Replicated Property Tax Payments
- 2780 Legislative findings
- 2780.5 "Replicated payment"
- 2781 Return of replicated payment
- 2781.5 Return of replicated payment; adverse possession
- 2782 Interest
- 2783 Intent
Chapter 2.3. Return of Replicated Property Tax Payments* †
* Chapter 2.3 was added by Stats. 1986, Ch. 1201, effective September 26, 1986.
† Section 3 of Stats. 1986, Ch. 1201, provided that no reimbursement shall be made from the State Mandates Claim Fund for costs mandated by the State pursuant to this act.
2780. Legislative findings. The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.
2780.5. "Replicated payment." For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.
History.—Added by Stats. 1988, Ch. 421, in effect August 22, 1988.
2781. Return of replicated payment. If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, "final" means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by a certificate of eligibility pursuant to Section 2514, the amount of the replicated payment shall be paid to the person shown on the certificate.
History.—Added by Stats. 1986, Ch. 1201, in effect September 26, 1986. Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, added "of the date the payment becomes final" after "60 days" in the first sentence and added the second sentence.
2781.5. Return of replicated tax payment; Adverse possession. (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record.
(b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements:
(1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge.
(2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property.
(c) The tax collector shall not be required to make a determination as to the ownership of the property.
(d) This section does not apply to any payment on a current assessment that is delinquent.
History.—Added by Stats. 2009, Ch. 85 (AB 143), in effect August 6, 2009.
Note.—Section 1 of Stats. 2009, Ch. 85 (AB 143), states that it is the intent of the Legislature, in enacting this bill, to do all of the following:
(a) Address issues of adverse possession as it relates to property tax payments.
(b) Address the problems and difficulties that arise when an adverse party attempts to pay taxes for property that he or she is not the owner of record.
(c) Establish a clear and simplified system for the return of replicated tax payments, by authorizing tax collectors to return a replicated tax payment to the tendering party who is not the owner of record.
Section 4 thereof provides that the Legislature further finds and declares that this act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:
In order for counties to timely and properly provide a refund of replicated tax payments to tendering parties, it is necessary that this act take effect immediately.
2782. Interest. If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition to returning the replicated payment as soon as practicable, pay the tendering party interest, if that interest is ten dollars ($10) or more, on the amount of replicated payment at the rate provided in Section 5151. The interest shall be computed for the period beginning 60 days after the county receives the replicated payment becomes final to the date the replicated payment is returned to the tendering party.
History.—Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, added "of becoming final," after "60 days" in the first sentence, and deleted "county receives the" after "after the" and added "becomes final" after "replicated payment" in the second sentence.
2783. Intent. The provisions of this chapter shall not be construed as prohibiting a tax collector's exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the payor or in any case in which no indication of intended application has been made.