AB 580, as introduced, Nazarian. Property taxation: refunds.
Existing law requires property taxes to be refunded under specified circumstances.
This bill would make a technical, nonsubstantive change to that provision.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 5096 of the Revenue and Taxation Code
2 is amended to read:
begin deleteAny taxes end deletebegin insertTaxesend insertbegin insert end insertpaid before or after delinquency shall
4be refunded if they were:
5(a) Paid more than once.
6(b) Erroneously or illegally collected.
7(c) Illegally assessed or levied.
8(d) Paid on an assessment in excess of the ratio of assessed value
9to the full value of the property as provided in Section
401 by
10reason of the assessor’s clerical error or excessive or improper
P2 1assessments attributable to erroneous property information supplied
2by the assessee.
3(e) Paid on an assessment of improvements when the
4improvements did not exist on the lien date.
5(f) Paid on an assessment in excess of the value of the property
6as determined pursuant to Section 1614 by the county assessment
7appeals board.
8(g) Paid on an assessment in excess of the value of the property
9as determined by the assessor pursuant to Section 469.
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