California Revenue and Taxation Code

§ 5097.2

RTC § 5097.2 Effective Jan 1, 2020Div. 1 · Part 9 · Ch. 5 · Art. 1

Statute text

Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:

(a)Paid more than once.

(b)The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).

…

Legislative history

Amended by Stats. 2019, Ch. 258, Sec. 6. (SB 789) Effective January 1, 2020.