California Code
DIVISION 1 - PROPERTY TAXATION
PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS

CHAPTER 1 - General Provisions

Section 4801. - 4801. As used in this part, “taxes” includes assessments collected...

Section 4802. - 4802. As used in this part, “district attorney” means the...

Section 4804. - 4804. The board of supervisors of any county may, by...

Section 4806. - 4806. No refund shall be made under Chapter 5 of...

Section 4807. - 4807. No injunction or writ of mandate or other legal...

Section 4808. - 4808. Notwithstanding any provision of law to the contrary, any...

CHAPTER 2 - Corrections

ARTICLE 1 - Generally

Section 4831. - 4831. Incorrect entries on a roll may be corrected under...

Section 4831.1. - 4831.1. Notwithstanding any other law, corrections to the roll that...

Section 4831.5. - 4831.5. When it can be ascertained by the assessor from...

Section 4832. - 4832. Clerical errors of the auditor on the roll may...

Section 4832.1. - 4832.1. If the amount of any tax or special assessment...

Section 4833.1. - 4833.1. (a) Notwithstanding Section 2610.5, in the case of corrections...

Section 4834. - 4834. Corrections authorized under this article shall be made by...

Section 4834.5. - 4834.5. Clerical errors on the delinquent roll may be corrected...

Section 4835. - 4835. If the correction will decrease the amount of unpaid...

Section 4836. - 4836. (a) If the correction will result in a reduction...

Section 4836.5. - 4836.5. In the event any correction authorized under this article...

Section 4837. - 4837. The date and nature of the correction shall be...

Section 4837.5. - 4837.5. (a) Notwithstanding any other provision of law, taxes due,...

Section 4838. - 4838. If the roll of any taxing agency in course...

Section 4839.1. - 4839.1. If tax-defaulted property has been erroneously redeclared tax defaulted,...

Section 4840. - 4840. On receipt of satisfactory, verified, written evidence that taxes...

Section 4841. - 4841. If any error or defect has been carried into...

Section 4842. - 4842. (a) If the error or defect is discovered after...

ARTICLE 2 - Errors on the Board Roll

Section 4876. - 4876. When it can be ascertained from any roll or...

Section 4876.5. - 4876.5. When it can be ascertained by the board from...

Section 4877. - 4877. If the correction will increase the amount of taxes...

Section 4878. - 4878. The date and nature of the correction shall be...

Section 4879. - 4879. The board shall transmit a statement of the correction...

Section 4880. - 4880. The auditor shall enter the correction on the roll...

ARTICLE 3 - Incorrect Application of Payments

Section 4911. - 4911. (a) If an assessee or agent of the assessee,...

Section 4911.1. - 4911.1. (a) If through no fault of the assessee or...

Section 4912. - 4912. The property owner shall sign and file with the...

Section 4913. - 4913. If a credit is canceled on unintended property, the...

Section 4914. - 4914. The notice shall state that the owner of the...

Section 4915. - 4915. If the amount paid is less than the amount...

Section 4916. - 4916. If the amount paid exceeds the amount due on...

ARTICLE 4 - Incorrect Application of Payment on Redemption

Section 4920. - 4920. (a) This article shall be applicable only if all...

Section 4921. - 4921. The redemptioner shall sign and file with the tax...

Section 4922. - 4922. If a credit is canceled on unintended property, the...

Section 4923. - 4923. The notice shall state that the last assessee of...

Section 4924. - 4924. If the amount paid by the redemptioner is less...

Section 4925. - 4925. If the amount paid by the redemptioner exceeds the...

CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings

Section 4946. - 4946. All or any portion of any uncollected tax, penalty,...

Section 4947. - 4947. The notice shall state: (a) The grounds of cancellation;...

Section 4948. - 4948. If the board of supervisors orders that collection of...

CHAPTER 4 - Cancellations

ARTICLE 1 - Generally

Section 4985. - 4985. Any delinquent penalty, cost, redemption penalty, interest, or redemption...

Section 4985.1. - 4985.1. In charter counties with a population of over 1,300,000,...

Section 4985.2. - 4985.2. Any penalty, costs, or other charges resulting from tax...

Section 4985.3. - 4985.3. (a) Notwithstanding Section 2610.5, in the case of cancellations...

Section 4985.5. - 4985.5. (a) Notwithstanding Section 2610.5, in the case of cancellations...

Section 4986. - 4986. (a) All or any portion of any tax, penalty,...

Section 4986.2. - 4986.2. All or any portion of uncollected city taxes, penalties...

Section 4986.3. - 4986.3. All or any portion of any uncollected tax, penalty,...

Section 4986.4. - 4986.4. Whenever any property has been deeded to the Veterans’...

Section 4986.5. - 4986.5. When real property is distributed by description to the...

Section 4986.6. - 4986.6. (a) When any real property escheats to the state...

Section 4986.8. - 4986.8. (a) On recommendation of the tax collector, the auditor...

Section 4987. - 4987. No cancellation shall be made of charges on tax...

Section 4988. - 4988. Where real property is assessed by the assessors of...

Section 4990. - 4990. On discovery that any property is assessed by the...

Section 4990.3. - 4990.3. An action may be brought at any time against...

Section 4991. - 4991. If the tax collector declares property to be tax...

Section 4992. - 4992. If the tax collector declares property subject to a...

ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property

Section 5011. - 5011. All or any portion of any assessment of state-assessed...

Section 5012. - 5012. The date and nature of the cancellation shall be...

Section 5013. - 5013. The board shall transmit a statement of the cancellation...

Section 5014. - 5014. The auditor shall enter the cancellation on the roll...

ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission

Section 5026. - 5026. On application by the State Lands Commission, accompanied by...

Section 5027. - 5027. If the land has been deeded to the State...

Section 5028. - 5028. This article applies to all public lands sold by...

Section 5029. - 5029. This article does not apply to: (a) Lands acquired...

ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner

Section 5061. - 5061. As used in this article, “public land” means: (a)...

Section 5062. - 5062. If any public land is heretofore or hereafter assessed...

Section 5063. - 5063. This article does not apply if the assessee of...

Section 5064. - 5064. A cancellation of assessment under this article does not...

ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof

Section 5071. - 5071. On petition of the State Lands Commission, the board...

Section 5072. - 5072. A certificate from the State Lands Commission certifying that...

Section 5073. - 5073. The board of supervisors shall report the cancellation of...

ARTICLE 5 - Cancellation of Taxes on Exempt Property

Section 5081. - 5081. As used in this article, “exempt property” means: (a)...

Section 5082. - 5082. For purposes of this article, the “date of apportionment”...

Section 5082.1. - 5082.1. Every public entity shall do all of the following:...

Section 5083. - 5083. If exempt property is acquired either by negotiated purchase...

Section 5084. - 5084. (a) No cancellation shall be made of all or...

Section 5085. - 5085. If exempt property is acquired by negotiated purchase, gift,...

Section 5086. - 5086. If exempt property is acquired by negotiated purchase, gift,...

Section 5086.1. - 5086.1. The auditor shall cancel taxes on the date of...

Section 5087. - 5087. The board of supervisors of a county may provide...

Section 5088. - 5088. Notwithstanding any other provision of this article, unpaid taxes,...

Section 5089. - 5089. The board of supervisors of a county may prescribe...

Section 5090. - 5090. (a) If taxes, penalties, and costs that are not...

Section 5091. - 5091. (a) If a public entity proposes to acquire property...

CHAPTER 5 - Refunds

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,...