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ARTICLE 1 - Refunds Generally
Section 5096. - 5096. Any taxes paid before or after delinquency shall be...
Section 5096.1. - 5096.1. Except as hereinafter provided, taxes collected on behalf of...
Section 5096.3. - 5096.3. (a) To dispose of certain lawsuits and assessment appeals...
Section 5096.5. - 5096.5. Any taxes paid which were not erroneously or illegally...
Section 5096.7. - 5096.7. If taxes have been paid on property acquired by...
Section 5096.8. - 5096.8. (a) In the case where a reduction in a...
Section 5097. - 5097. (a) An order for a refund under this article...
Section 5097.02. - 5097.02. The claim shall be in writing, specifying: (a) Whether...
Section 5097.03. - 5097.03. When a claim for refund of taxes is filed,...
Section 5097.2. - 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before...
Section 5097.3. - 5097.3. Notwithstanding any other law, any taxes paid before or...
Section 5099. - 5099. The refund ordered by the board of supervisors may...
Section 5100. - 5100. The part of the refund representing amounts paid to...
Section 5101. - 5101. Refunds ordered by the board of supervisors under this...
Section 5102. - 5102. If any payment may be refunded under this article...
Section 5103. - 5103. Notwithstanding any other provision of law, a taxpayer and...
Section 5104. - 5104. Any refund of taxes or assessments authorized pursuant to...
Section 5105. - 5105. (a) Notwithstanding Section 5097, an order for refund of...
Section 5106. - 5106. Where the taxes sought to be refunded or recovered...
Section 5107. - 5107. As used in this article, “tax” or “taxes” includes...
ARTICLE 2 - Refund Actions by Taxpayers
Section 5140. - 5140. The person who paid the tax, his or her...
Section 5141. - 5141. (a) An action brought under this article, except an...
Section 5142. - 5142. (a) No action shall be commenced or maintained under...
Section 5143. - 5143. If a claim for refund relates only to the...
Section 5144. - 5144. If the court finds that an assessment is void...
Section 5145. - 5145. (a) Notwithstanding the fact that all taxes on property...
Section 5145.5. - 5145.5. (a) Notwithstanding the fact that all taxes on a...
Section 5146. - 5146. If all or any portion of the taxes sought...
Section 5147. - 5147. (a) No refund action hereafter commenced shall be further...
Section 5148. - 5148. Notwithstanding Section 5140, an action to recover taxes levied...
Section 5149. - 5149. All courts wherein actions brought under this part (with...
Section 5149.5. - 5149.5. Where the taxes sought to be recovered have been...
ARTICLE 2.5 - Interest on Refunds
Section 5150.5. - 5150.5. In any action in which the recovery of a...
Section 5151. - 5151. (a) Interest at the greater of 3 percent per...
Section 5152. - 5152. In an action in which the recovery of taxes...
Section 5153. - 5153. Notwithstanding Sections 5150 and 5151, whenever the auditor has...
ARTICLE 3 - Action by Public Agency
Section 5161. - 5161. (a) Any action to recover taxes pursuant to Article...
ARTICLE 3.5 - Scope of Judicial Review of Assessments in Refund Actions
Section 5170. - 5170. In suits for the refund of state-assessed property taxes,...