§ 5086.2. — 5086.2. (Added by Stats. 2024, Ch. 922, Sec. 1.)

California § 5086.2.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
• Ch. 4.: CHAPTER 4. Cancellations
• Art. 5.: ARTICLE 5. Cancellation of Taxes on Exempt Property

Text

If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer of the tax is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice.
Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.

Legislative History

Added by Stats. 2024, Ch. 922, Sec. 1. (AB 3134) Effective January 1, 2025.