Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5097.3 — Refunds Generally

Cal. Rev. & Tax. Code § 5097.3

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2016-09-30
Current through
Nov 2, 2026 (California Legislative Counsel)

Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the roll that…

Citator

Cal. Rev. & Tax. Code § 5097.3 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5.