Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 9. Corrections, Cancellations, and Refunds
CHAPTER 5. Refunds (View entire chapter)
Article 1 Refunds Generally
- 5096 Refunds permissible
- 5096.1 Refunds; annexation without detachment proceedings
- 5096.3 Refunds to state or other public agencies [Repealed]
- 5096.3 Tax credits; airlines
- 5096.5 Refunds for retroactive exemptions
- 5096.7 Refund to person paying the tax
- 5096.8 Refund due to reduction in base year value
- 5097 Conditions
- 5097.01 Property on 1975–76 roll subject to escape assessment; claim for refund [Repealed]
- 5097.02 Contents of claim for refund
- 5097.03 Amount not in dispute not to be impounded
- 5097.1 Refunds by tax collector [Repealed]
- 5097.2 Limitations on refunds
- 5098 Court actions; refunds [Repealed]
- 5098.5 Court actions; interest [Repealed]
- 5098.6 Court actions; refunds [Repealed]
- 5099 Other revenue districts, etc.
- 5100 Settlement with State
- 5101 Revenue districts' liability
- 5102 Unclaimed amounts
- 5103 Refunds by holders of tax certificates [Repealed]
- 5103 Refunds as tax credits
- 5104 Reduction in value refunds; payee
- 5106 Recovery of penalties, interest and costs
- 5107 "Taxes" defined
- 5108 Interest payable [Renumbered]
- 5108 Economic revitalization manufacturing property—property tax rebate
Article 2 Refund Actions by Taxpayers
- 5140 Action for refund
- 5141 Action for refund; limitation
- 5142 Necessity of refund claim
- 5143 Scope of action for refund
- 5144 Scope of judgment
- 5145 Action for refund after payment of first installment
- 5145.5 Action for refund after payment of first installment; escape assessments
- 5146 Indispensable parties
- 5147 Failure to return summons; dismissal
- 5148 Action for refund; state-assessed property
- 5149 Counsel for defense of city [Repealed]
- 5149 Precedence over other civil actions
- 5149.5 Recovery of penalties, interest, and costs
Article 2.5 Interest on Refunds
- 5150 Interest on taxes for which recovery allowed [Repealed]
- 5150.5 Recovery of interest on penalties
- 5151 Other interest payable
- 5152 Attorney fees and costs
- 5153 Impounded funds—interest payable