BILL NUMBER: AB 580	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Nazarian

                        FEBRUARY 20, 2013

   An act to amend Section 5096 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 5096 of the Revenue and Taxation Code is
amended to read:
   5096.   Any taxes   Taxes   
paid before or after delinquency shall be refunded if they were:
   (a) Paid more than once.
   (b) Erroneously or illegally collected.
   (c) Illegally assessed or levied.
   (d) Paid on an assessment in excess of the ratio of assessed value
to the full value of the property as provided in Section 401 by
reason of the assessor's clerical error or excessive or improper
assessments attributable to erroneous property information supplied
by the assessee.
   (e) Paid on an assessment of improvements when the improvements
did not exist on the lien date.
   (f) Paid on an assessment in excess of the value of the property
as determined pursuant to Section 1614 by the county assessment
appeals board.
   (g) Paid on an assessment in excess of the value of the property
as determined by the assessor pursuant to Section 469.