Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5097.2 — Refunds Generally
Cal. Rev. & Tax. Code § 5097.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 5097.2 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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).
(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.
(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).
(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer.