reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4915 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 3 - Incorrect Application of Payments|Section 4915.

4915.  If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 4916 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 3 - Incorrect Application of Payments|Section 4916.

4916.  If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.(Amended by Stats. 1965, Ch. 351.)
CA Rev & Tax Code § 4920 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4920.

4920.  (a) This article shall be applicable only if all of the requirements of either of the following are met:(1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was intended by him or her to be paid in connection with any other property or that the payment was, without his or her fault, credited to unintended property.(B) The right of redemption has not terminated on the property in connection with which the payment was intended.(C) Two years have not elapsed since the date of the payment.(D) Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.(2) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was, without his or her fault, credited to unintended property.(B) The right of redemption has not terminated on the property in connection with which the payment was intended.(C) Two years have not elapsed since the date of the payment.(D) Since the date of payment, the property has been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.(b) (1) When the requirements of paragraph (1) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended, and in case the payment caused the redemption of the property in connection with which the payment was not intended, cancel the redemption of that property.(2) When the requirements of paragraph (2) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended to be made, and shall cancel the credit on the unintended property immediately before issuance of the guaranty or certificate shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.(Amended by Stats. 1996, Ch. 699, Sec. 11. Effective January 1, 1997.)
CA Rev & Tax Code § 4921 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4921.

4921.  The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the delinquent roll opposite the unintended property.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4922 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4922.

4922.  If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer, or if no address is known, at the county seat. Assessee as used in this section refers to the assessee as shown on the last roll on which the unintended property appears.If a credit on unintended property is canceled and transferred pursuant to subdivision (b) of Section 4920, the tax collector shall inform the person owning the property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4923 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4923.

4923.  The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the matter is final.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4924 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4924.

4924.  If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division, the balance of the amount due shall be paid before the transfer is made.(Added by Stats. 1945, Ch. 1011.)
CA Rev & Tax Code § 4925 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 4 - Incorrect Application of Payment on Redemption|Section 4925.

4925.  If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division the applicant is entitled to a refund of the excess which shall be paid in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4985 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4985.

4985.  Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost, redemption penalty, interest, or redemption fee has attached because of either of the following:(a) An error of the tax collector, the auditor, or the assessor.(b)They were unable to complete valid procedures initiated prior to the delinquency date. The collection shall be made upon the further showing that payment of the corrected or additional amount was made within 30 days from the date that the correction was entered on the roll or abstract record.(Amended by Stats. 1999, Ch. 941, Sec. 31. Effective January 1, 2000.)
CA Rev & Tax Code § 4985.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4985.1.

4985.1.  In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of the auditor and by resolution of the board of supervisors, be transferred to the tax collector.The tax collector shall make a report to the auditor in the manner prescribed by the auditor of any cancellation made pursuant to this section.(Added by Stats. 1972, Ch. 776.)
CA Rev & Tax Code § 4985.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4985.2.

4985.2.  Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following:(a) Failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.(b) There was an inadvertent error in the amount of payment made by the taxpayer, provided the principal payment for the proper amount of the tax due is made within 10 days after the notice of shortage is mailed by the tax collector.(c) The cancellation was ordered by a local, state, or federal court.(d) (1) Failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from a shelter-in-place order if the principal payment for the proper amount of tax due is paid no later than June 30 of the fiscal year in which the payment first became delinquent.(2) For purposes of this subdivision, “shelter-in-place order” means an order that meets all of the following criteria:(A) The order is issued by the Governor or the local health officer of the city, county, or city and county in which the property is located or in which the property owner resides.(B) The order is enforceable under Section 101029 or 120295 of the Health and Safety Code. (C) The order requires all persons to remain in their place of residence, except for essential activities as defined in the order.(Amended by Stats. 2021, Ch. 131, Sec. 1. (SB 219) Effective July 23, 2021.)
CA Rev & Tax Code § 4985.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4985.3.

4985.3.  (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending assessment appeal, the relief from penalties shall apply only to the difference between the county board’s final determination of value and the value on the assessment roll for the fiscal year covered by the application. For purposes of this section, “county board” means either a county board of supervisors that meets as a county board of equalization or an assessment appeals board.(b) The county board shall cause notice of the requirements of this section to be mailed to each taxpayer or to be presented to each taxpayer upon filing an application for reduction in assessment with the county board if that taxpayer will be impacted by the penalty provisions of this section.(c) For any taxpayer who has paid at least 80 percent of the amount of tax finally determined due by the county board within 60 days of mailing or presentation of the notice prescribed in subdivision (b), the tax collector shall accept payment of the balance of the tax due without penalties or interest.(d) This section shall apply only to those properties upon which an application for reduction in assessment is pending before the county board on the effective date of the act adding this section or those applications for reduction in assessment that are filed with the county board after the effective date of the act adding this section.(e) This section shall only become operative if the board of supervisors of a county, with the approval of the county’s tax collector and the county’s auditor, adopts a resolution or ordinance approving this section.(Added by Stats. 1994, Ch. 856, Sec. 3. Effective September 27, 1994. Applicable in each county upon action prescribed in subd. (e).)
CA Rev & Tax Code § 4985.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4985.5.

4985.5.  (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending informal review based upon paragraph (2) of subdivision (a) of Section 51, the relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered by the application.(b) This section shall apply only to those properties upon which an application for an informal review based upon paragraph (2) of subdivision (a) of Section 51 is pending before the county assessor on the effective date of the act adding this section or those applications for an informal review based upon paragraph (2) of subdivision (a) of Section 51 that are filed with the county board after the effective date of the act adding this section.(c) For any taxpayer that has paid at least 80 percent of the amount of tax finally determined due by the county assessor within 30 days of filing an application for reassessment, the tax collector shall accept payment of the balance of the tax due without penalties or interest.(d) The county tax collector shall notify all taxpayers that receive a tax bill of the provisions of this section.(e) This section shall only become operative if the board of supervisors of a county, with the approval of the county’s tax collector and the county’s auditor, adopts a resolution or ordinance approving this section. (Added by Stats. 2012, Ch. 161, Sec. 2. (AB 2643) Effective January 1, 2013.)
CA Rev & Tax Code § 4986 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.

4986.  (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied or charged:(1) More than once.(2) Erroneously or illegally.(3) On the canceled portion of an assessment that has been decreased pursuant to a correction authorized by Article 2 (commencing with Section 4876) of Chapter 2.(4) On property that did not exist on the lien date.(5) On property annexed after the lien date by the public entity owning it.(6) On property acquired by the United States, the state, or by any county, city, school district or other public entity, to the extent provided in Article 5 (commencing with Section 5081).(7) On that portion of an assessment in excess of the value of the property as determined by the assessor pursuant to Section 469.(b) No cancellation under paragraph (2) of subdivision (a) may be made in respect of all or any portion of any tax, or penalties or costs attached thereto, collectible by county officers on behalf of a city without the written consent of the city attorney or other officer designated by the city council unless the city council has authorized the cancellation by county officers. The resolution shall remain effective until rescinded by the city council.(c) If the tax, penalty, or costs, are collected more than four years following the enrollment of the tax bill, the cancellation authorized pursuant to subdivision (a) may be performed if the cancellation action is initiated within 120 days of the payment.(Amended by Stats. 2004, Ch. 407, Sec. 12. Effective January 1, 2005.)
CA Rev & Tax Code § 4986.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.2.

4986.2.  All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the city taxes are collected by the county, the procedure outlined in Section 4986 for the cancellation of taxes, penalties or costs shall be followed, except that the consent of the city attorney, in lieu of the consent of the county legal adviser, is necessary before cancellation. If the taxes are collected by the city, the taxes, penalties, or costs shall be canceled by the officer having custody of the records thereof on order of the governing body of the city, with the written consent of the city attorney.(Amended by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 4986.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.3.

4986.3.  All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof, be canceled by the auditor on order of the board of supervisors with the written consent of the district attorney if it was levied or charged on property subject to assessment or special taxes for the payment of bonds issued under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) or the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Division 2 of Part 1 of Title 5 of the Government Code) where that property was acquired after the lien date by a city on foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982. If a city is entitled to bring foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982 against any property and the city acquires the property in any other manner than by foreclosure and the governing body of the city by resolution, covering any number of parcels acquired, declares that the acquisition was in lieu of acquisition under foreclosure proceedings, that acquisition is, for the purposes of this section, an acquisition by foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982. This section applies regardless of whether the property acquired by the city is impressed with a public trust or is acquired for the purpose of resale. As used in this section, “city” means any city, county, city and county, special district, school district, joint powers authority, or any other municipal corporation, district, or political subdivision of the state.(Amended by Stats. 1999, Ch. 550, Sec. 30. Effective September 28, 1999.)
CA Rev & Tax Code § 4986.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.4.

4986.4.  Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed with any county or city for the cancellation of taxes pursuant to this article, the district attorney or city attorney, as the case may be, shall investigate the facts stated in the petition, and if he finds them to be true, shall approve the petition and recommend to the legislative body that the taxes described in the petition be canceled.(Added by Stats. 1945, Ch. 323.)
CA Rev & Tax Code § 4986.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.5.

4986.5.  When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, taxes upon such real property shall not be paid for a period of five years after the date of entry of the decree of distribution except as provided in this section.(a) If five years after the date of entry of the decree of distribution elapse without claim by the heirs of decedent or other persons entitled to make such claim, all taxes shall be canceled by the auditor on order of the board of supervisors with the written consent of the district attorney.(b) If during the five-year period the real property is claimed by the heirs of decedent or other persons entitled to make such claim, all taxes upon such real property become due upon the approval of the claim, and shall be collected in the manner provided by law.(c) If during the five-year period the State sells the real property it shall credit the proceeds of the sale to the particular estate and all taxes thereon shall be canceled. If the proceeds are claimed within the five-year period and the claim is allowed, the Controller shall deduct from the amount allowed to be paid to the claimant and remit to the taxing agency an amount equal to all taxes canceled plus any other amounts which would have been necessary to redeem the property at the time of cancellation, in accordance with an estimate thereof by the redemption officer.(Amended by Stats. 1959, Ch. 2013.)