California § 5096.7. 5096.7. (Amended by Stats. 1979, Ch. 31.)

California Statutes

§ 5096.7. — 5096.7. (Amended by Stats. 1979, Ch. 31.)

California § 5096.7.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

Ch. 5.CHAPTER 5. Refunds

Art. 1.ARTICLE 1. Refunds Generally

This text of California § 5096.7. (5096.7. (Amended by Stats. 1979, Ch. 31.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 5096.7. (2026).

Text

If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the property, the portion of such taxes which are allocable to that part of the fiscal year which begins on the date of apportionment determined pursuant to Section 5082 and made uncollectible if unpaid by virtue of Section 5086, shall be deemed erroneously collected and shall be refunded to the person who has paid the tax, where the person was not otherwise reimbursed for that portion of the taxes by the public entity which acquired the property.
Refunds under this section shall be applicable to taxes paid on either the secured or unsecured rolls.

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If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the property, the portion of such taxes which are allocable to that part of the fiscal year which begins on the date of apportionment determined pursuant to Section 5082 and made uncollectible if unpaid by virtue of Section 5086, shall be deemed erroneously collected and shall be refunded to the person who has paid the tax, where the person was not otherwise reimbursed for that portion of the taxes by the public entity which acquired the property.
Refunds under this section shall be applicable to taxes paid on either the secured or unsecured rolls.