reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 5089 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5089.

5089.  The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll.(Amended by Stats. 1991, Ch. 532, Sec. 46.)
CA Rev & Tax Code § 5090 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5090.

5090.  (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of property on the secured roll, they shall be transferred to the unsecured roll pursuant to Section 2921.5, and collected as provided therein.(b) The statute of limitations on any suit brought to collect taxes, penalties, and costs transferred to the unsecured roll commences to run on the date of transfer, which date shall be entered on the unsecured roll by the auditor opposite the name of the assessee at the time the transfer is made.(c) The amount of taxes, penalties, and costs collectible on the unsecured roll from a public entity pursuant to this article shall not exceed the amount paid for the property or awarded in the proceeding.(d) The person from whom the property was acquired is liable to the public entity that acquired the property for any taxes, penalties, and costs collected on the unsecured roll from the public entity.(Amended by Stats. 1985, Ch. 316, Sec. 92.)
CA Rev & Tax Code § 5091 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5091.

5091.  (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collector, and to any public entities whose taxes are not collected by the county tax collector but who at the time exercise the right of assessment and taxation.(b) The notice shall be given within a reasonable time following the initial budgeting of funds for the proposed acquisition, and shall state all of the following:(1) The approximate extent of the proposed project.(2) The estimated time of completion of all acquisitions necessary for the proposed project.(c) This section creates no rights or liabilities and does not affect the validity of any property acquisitions by negotiated purchase or eminent domain.(Amended by Stats. 2016, Ch. 300, Sec. 2. (AB 2450) Effective January 1, 2017.)
CA Rev & Tax Code § 5096 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5096.

5096.  Any 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.(Amended by Stats. 2011, Ch. 352, Sec. 10. (SB 948) Effective January 1, 2012.)
CA Rev & Tax Code § 5096.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5096.1.

5096.1.  Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency but was not detached from the first local agency due to error or inadvertence shall be deemed to have been erroneously collected for purposes of Section 5096 if the governing board of the first local agency makes a finding by resolution that detachment proceedings were not commenced due to excusable neglect. If the first local agency is a fire protection district the governing body of the annexing agency may make the finding by resolution that detachment proceedings were not commenced following annexation due to excusable neglect. For purposes of determining the amount of the refund the property shall be deemed to have been detached from the first local agency on the date annexation proceedings were completed.This section shall not apply to taxes which would be collectible under authority of Government Code Section 56492 even though the annexed property had been detached from the special district.(Amended by Stats. 1976, Ch. 164.)
CA Rev & Tax Code § 5096.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5096.5.

5096.5.  Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.(Amended by Stats. 1991, Ch. 532, Sec. 48.)
CA Rev & Tax Code § 5096.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5096.7.

5096.7.  If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the property, the portion of such taxes which are allocable to that part of the fiscal year which begins on the date of apportionment determined pursuant to Section 5082 and made uncollectible if unpaid by virtue of Section 5086, shall be deemed erroneously collected and shall be refunded to the person who has paid the tax, where the person was not otherwise reimbursed for that portion of the taxes by the public entity which acquired the property.Refunds under this section shall be applicable to taxes paid on either the secured or unsecured rolls.(Amended by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5096.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5096.8.

5096.8.  (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being levied and charged to a subsequent owner of that property, that portion of any refund, due and owing to a former owner of that property, in the amount of the taxes on the reduction in base value after the former owner sold or transferred ownership of the property, shall be applied to satisfy that supplemental assessment.(b) Any person claiming a refund due to a reduction in base year value shall certify under penalty of perjury whether he or she has sold or transferred ownership of the property to any other person, and if so, the date of sale or transfer.(c) This section shall not apply in any county unless the board of supervisors adopts a resolution by majority vote to make the provisions of this section applicable in the county.(Added by Stats. 1990, Ch. 974, Sec. 4.)
CA Rev & Tax Code § 5097.02 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5097.02.

5097.02.  The claim shall be in writing, specifying:(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.(b) The grounds on which the claim is founded.(Added by Stats. 1976, Ch. 499.)
CA Rev & Tax Code § 5097.03 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5097.03.

5097.03.  When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.(Added by Stats. 1976, Ch. 499.)
CA Rev & Tax Code § 5097.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5097.2.

5097.2.  Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer.(Amended by Stats. 2019, Ch. 258, Sec. 6. (SB 789) Effective January 1, 2020.)
CA Rev & Tax Code § 5097.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5097.3.

5097.3.  Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5.(Added by Stats. 2016, Ch. 871, Sec. 4. (SB 1458) Effective September 30, 2016.)
CA Rev & Tax Code § 5099 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5099.

5099.  The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.(Amended by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 5100 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5100.

5100.  The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report which he is required to make to the Controller showing the amount due the State as of the last day of the month preceding the settlement which the county treasurer is required to have with the Controller, the auditor shall certify this amount refunded to the Controller, in the form prescribed by the Controller. On the next settlement of the county treasurer with the State, the Controller, if satisfied of the legality of the refund, shall give the county treasurer credit for the State’s portion of the refund.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5101.

5101.  Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by the county auditor. Refunds ordered in respect of revenue districts, except chartered cities, may be paid by a warrant drawn by the county auditor, upon such available funds, if any, as the revenue district may have on deposit in the county treasury, or in the event such funds are insufficient, then out of funds subsequently accruing to such revenue district and on deposit in the county treasury. Refunds ordered in respect of chartered cities shall be paid in the manner provided for their payment in the charter or ordinances of the city. Neither any county nor its officers shall refund amounts on behalf of a revenue district from county funds.(Repealed and added by Stats. 1941, Ch. 664.)
CA Rev & Tax Code § 5102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5102.

5102.  If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5103.

5103.  Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits against a taxpayer’s future tax liabilities for the payment by the county or city and county to that taxpayer of refunds of tax and any interest accrued thereon. Interest may continue to accrue upon a substituted credit until that credit has been fully offset against future tax liabilities. The authority of a county or city and county to provide for tax credits in accordance with this section shall be vested in that branch of the county or city and county government that is authorized to settle legal disputes on behalf of the county or city and county.(Added by Stats. 1998, Ch. 87, Sec. 1. Effective January 1, 1999.)
CA Rev & Tax Code § 5104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5104.

5104.  Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of corrections to the roll or cancellations after taxes or assessments were paid, may be paid to the latest recorded owner of that property as shown on the tax roll, rather than to the individual or entity who paid the amount of tax or assessment to be refunded, if both of the following conditions are met:(a) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied.(b) The amount of the refund is less than five thousand dollars ($5,000).(Amended by Stats. 2003, Ch. 199, Sec. 13. Effective January 1, 2004.)
CA Rev & Tax Code § 5105 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5105.

5105.  (a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met:(1) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied.(2) The amount of the refund is less than five thousand dollars ($5,000).(b) This section shall become operative in a county only if the board of supervisors of the county adopts a resolution or ordinance approving the operation of this section. (Added by Stats. 2018, Ch. 358, Sec. 2. (SB 1246) Effective January 1, 2019. Conditionally operative as prescribed by its own provisions.)
CA Rev & Tax Code § 5106 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5106.

5106.  Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.(Added by Stats. 1941, Ch. 664.)
CA Rev & Tax Code § 5107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 1 - Refunds Generally|Section 5107.

5107.  As used in this article, “tax” or “taxes” includes penalties, interest, and costs.(Added by Stats. 1941, Ch. 664.)
CA Rev & Tax Code § 5140 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5140.

5140.  The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action only in the superior court, but not in the small claims division of the superior court, against a county or a city to recover a tax which the board of supervisors of the county or the city council of the city has refused to refund on a claim filed pursuant to Article 1 (commencing with Section 5096) of this chapter. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff.(Amended by Stats. 2007, Ch. 340, Sec. 10. Effective January 1, 2008.)
CA Rev & Tax Code § 5141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5141.

5141.  (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council rejects a claim for refund in whole or in part.(b) Except as provided in subdivision (c), if the board of supervisors or city council fails to mail notice of its action on a claim for refund within six months after the claim is filed, the claimant may, prior to mailing of notice by the board of supervisors or city council of its action on the claim, consider the claim rejected and bring an action under this article.(c) If an applicant for the reduction of an assessment states in the application that the application is intended to constitute a claim for refund pursuant to Section 5097, the claim for refund shall be deemed denied on the date the final installment of the taxes extended on such assessment becomes delinquent or on the date the equalization board makes its final determination on the application, whichever is later.(Amended by Stats. 1987, Ch. 1262, Sec. 2.)
CA Rev & Tax Code § 5142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5142.

5142.  (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to Article 1 (commencing with Section 5096).No recovery shall be allowed in any refund action upon any ground not specified in the refund claim.(b) When the person affected or his or her agent and the assessor stipulate that an application involves only nonvaluation issues, they may file a stipulation with the county board of equalization stating that issues in dispute do not involve valuation questions. To the extent possible, the stipulation shall also indicate the parties’ agreement as to the assessment amounts that would result under their respective positions on the issue or issues in dispute. The board shall accept or reject the stipulation, with or without conducting a hearing on the stipulation. The filing of, and the acceptance by the board of, a stipulation shall be deemed compliance with the requirement that the person affected file and prosecute an application for reduction under Chapter 1 (commencing with Section 1601) of Part 3 in order to exhaust administrative remedies. However, the filing of, and the acceptance by the board of, a stipulation under this subdivision shall not excuse or waive the requirement of a timely filing of a claim for refund.(c) Nothing in this subdivision shall be construed to deprive the county board of equalization of jurisdiction over nonvaluation issues in the absence of a contrary stipulation.(Amended by Stats. 1993, Ch. 387, Sec. 8. Effective January 1, 1994.)
CA Rev & Tax Code § 5143 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5143.

5143.  If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.(Repealed and added by Stats. 1976, Ch. 499.)
CA Rev & Tax Code § 5144 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 5 - Refunds|ARTICLE 2 - Refund Actions by Taxpayers|Section 5144.

5144.  If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs.(Added by Stats. 1976, Ch. 499.)