California § 5097.2. 5097.2. (Amended by Stats. 2019, Ch. 258, Sec. 6.)

California Statutes

§ 5097.2. — 5097.2. (Amended by Stats. 2019, Ch. 258, Sec. 6.)

California § 5097.2.

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 § 5097.2. (5097.2. (Amended by Stats. 2019, Ch. 258, Sec. 6.)) 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 § 5097.2. (2026).

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).

(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 assessm

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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.