reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 1 - General Provisions › Section 4806.

4806. No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further prosecuted for the recovery, of any tax voluntarily paid which was levied prior to January 1, 1939, claimed to be erroneous or illegal, by reason of errors, omissions or illegalities in preparing, transmitting, computing, determining or fixing the budget or the tax rate or rates of any county, city and county, school district, municipal corporation or other public corporation, or political subdivision, in any case in which the taxes collected from such erroneous or illegal levy have been applied in the next or any succeeding fiscal year to reduce the tax levy for such year, or have been expended, appropriated, or applied for a public purpose.
For the purposes of this section, the mere payment of a tax under protest shall not be deemed to constitute such payment an involuntary payment.
(Added by Stats. 1939, Ch. 159.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 1 - General Provisions › Section 4807.

4807. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county, municipality, or district, or any officer thereof, to prevent or enjoin the collection of property taxes sought to be collected. In the case of a collection of taxes pursuant to a bankruptcy proceeding, the county may request a reasonable amount of attorney’s fees.
(Amended by Stats. 1998, Ch. 497, Sec. 25. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 1 - General Provisions › Section 4808.

4808. Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any installment thereof, seek declaratory relief in the superior court in the county in which the property is located alleging that the locally assessed property taxes have been illegally or unconstitutionally assessed or collected or are to be so assessed or collected.
Any action alleging an illegal or unconstitutional method of valuation or similar matter shall name as respondent the assessor of the county in which the property is located. An action alleging an unconstitutional or illegal tax rate shall name as respondent the auditor-controller of such county. In the event the action involves the validity of a rule or regulation adopted by the State Board of Equalization, the board shall be named as a respondent. The relief granted pursuant to this section shall be limited to a declaration that the taxes assessed or collected or to be assessed or collected are unconstitutional or otherwise legally invalid.
This section shall not be interpreted to allow a taxpayer to postpone payment of property taxes pending the decision of the court. All assessment and collection provisions of this division shall continue to apply to properties affected by this section.
This section shall be applicable only in instances where the alleged illegal or unconstitutional assessment or collection occurs as the direct result of a change in administrative regulations or statutory or constitutional law that became effective not more than 12 months prior to the date the action is initiated by the taxpayer.
The procedure for obtaining a declaratory relief judgment under this section shall be the same as that used to obtain a writ of mandate.
(Added by Stats. 1981, Ch. 550, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4831.

4831. Incorrect entries on a roll may be corrected under this article as follows:
(a) (1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after the making of the assessment being corrected.
(2) Notwithstanding paragraph (1), the four-year limit shall not apply to escape assessments caused by the assessee’s failure to report the information required by Article 2 (commencing with Section 441) of Chapter 3 of Part 2.
(b) Any error or omission not involving the exercise of assessor value judgment that is discovered as a result of any audit may be corrected within six months after the completion of the audit.
(c) Any error or omission involving the exercise of assessor value judgment that arises solely from a failure to reflect a decline in the taxable value of real property, floating homes subject to taxation pursuant to Section 229, and manufactured homes subject to taxation under Part 13 (commencing with Section 5800), as required by paragraph (2) of subdivision (a) of Section 51 shall only be corrected within one year after the making of the assessment that is being corrected.
(d) Taxes that are not a lien or charge on the property assessed may be transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor. These taxes shall be collected in the same manner as other delinquent taxes on the unsecured roll and shall be subject to delinquent penalties in the same manner as taxes transferred to the unsecured roll under Section 5090. The statute of limitations for the collection of those taxes shall commence to run from the date of transfer.
(Amended by Stats. 2011, Ch. 351, Sec. 18. (SB 947) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4831.1.

4831.1. Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight years after the making of the assessment being corrected.
(Added by Stats. 2016, Ch. 871, Sec. 2. (SB 1458) Effective September 30, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4831.5.

4831.5. When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a defect of description or clerical error of the assessee in his property statement or in other information or records furnished to the assessor which caused the assessor to assess taxable tangible property which should not have been assessed or to assess it at a substantially higher valuation than he would have entered on the roll if the information had been correctly furnished to the assessor, the error on the roll may be corrected under this article at any time after the roll is delivered to the auditor by the clerk of the county board and within the time allowed for assessing property which has escaped assessment as provided in Sections 532 and 532. 1. The extent and character of the change to be made on the roll shall be certified to the auditor by the assessor.
(Amended by Stats. 1983, Ch. 1224, Sec. 31.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4832.

4832. Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section 3440, or the summary statement is sent to the Controller pursuant to Section 3446, showing in detail the tax-defaulted property.
(Amended by Stats. 1985, Ch. 316, Sec. 82.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4832.1.

4832.1. If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is understated may be canceled by the auditor. After cancellation by the auditor, the amount appearing on the roll shall in each instance be deemed the correct amount of that tax or special assessment for all purposes and upon payment of that amount the tax collector shall show the tax or special assessment as paid in full. The auditor need not note the cancellation on the roll. Whenever a portion of the rate of any tax or special assessment is canceled in the manner provided by this section, written consent of any city attorney shall not be required.
(Amended by Stats. 1991, Ch. 532, Sec. 36.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4833.1.

4833.1. (a) Notwithstanding Section 2610.5, in the case of corrections 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. 2. Effective September 27, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4834.

4834. Corrections authorized under this article shall be made by the auditor.
(Amended by Stats. 1991, Ch. 532, Sec. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4834.5.

4834.5. Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This section shall be construed as an additional procedure to that set forth in Sections 4946 to 4948, inclusive.
(Amended by Stats. 1991, Ch. 532, Sec. 38.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4835.

4835. If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
(Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4836.

4836. (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the assessee is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice. Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.
(b) If the correction will increase the amount of unpaid taxes, the assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986.
(Amended by Stats. 2008, Ch. 329, Sec. 1. Effective January 1, 2009.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4836.5.

4836.5. In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the year in which the error was made and shall apply the assessment ratio that was in existence in the year in which the error was made. All increased amounts of taxes shall be entered on the roll prepared or being prepared for the current assessment year and shall thereafter be treated and collected like other taxes on the roll. After the lien date, and with the approval of the tax collector, the increase may be added to the current roll being collected. However, if the correction affects taxes on the secured roll for any year and subsequent to the entry of the original assessment but prior to the date of the correction the real property on which the taxes constitute a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, the increased amount of taxes shall not create, impose or constitute a lien on the real property and shall be entered on the unsecured roll in the name of the assessee at the time the error was made and shall thereafter be treated and collected like other taxes on the roll.
The entry on the unsecured roll shall be followed with “Correction to account or Parcel Number ____ for the 19_–_ assessment year pursuant to Section(s) ____ of the Revenue and Taxation Code.” The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made.
(Amended by Stats. 1997, Ch. 546, Sec. 10. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4837.

4837. The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however, that where the correction is to a prior year’s roll and results in an increase in taxes, if the delinquent tax abstract prepared from such roll does not list that parcel or account, the correctional entry to the delinquent abstract may be made by insertion therein of a new sheet containing the information required to be set forth by Section 4372 and the date and nature of the correction. The written authority for the correction shall be filed and preserved by the auditor as a public record. The auditor shall make any necessary changes in accounts with the tax collector.
(Amended by Stats. 1973, Ch. 1190.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4838.

4838. If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall:
(a) Send certified notices of the correction to the tax collector, the auditor, and the Controller.
(b) Enter opposite the description of property on the roll the date and nature of the correction.
(Amended by Stats. 1985, Ch. 316, Sec. 85.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4839.1.

4839.1. If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors.
(Amended by Stats. 1985, Ch. 316, Sec. 87.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4840.

4840. On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:
(a) If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property.
(b) Where there is not sufficient real property to secure the taxes:
(1) If it is state-assessed property, on the secured roll.
(2) In all other cases, on the unsecured roll.
(Amended by Stats. 1991, Ch. 532, Sec. 41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4841.

4841. If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be given in a supplementary publication.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 1 - Generally › Section 4842.

4842. (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of the original time period required. The republication shall not adversely affect the right of a taxpayer, assessee, or other private party in a material way.
(b) The republication shall be made for not less than one week.
(Amended by Stats. 2011, Ch. 352, Sec. 8. (SB 948) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4876.

4876. When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercise of judgment as to value which result in the entry on the roll of assessed values other than those intended by the board may be corrected by the board under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.
(Amended by Stats. 1983, Ch. 1281, Sec. 31. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4876.5.

4876.5. When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property which should not have been assessed or to assess it at a higher valuation than the board would have entered on the roll if the error had not occurred, the roll may be corrected under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.
(Amended by Stats. 1983, Ch. 1281, Sec. 32. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4877.

4877. If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4878.

4878. The date and nature of the correction shall be entered in the records of the board.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4879.

4879. The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 2 - Corrections › ARTICLE 2 - Errors on the Board Roll › Section 4880.

4880. The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector.
(Amended by Stats. 1943, Ch. 409.)
2023 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 4911.

4911. (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of payment.
(b) If through no fault of the assessee or agent of the assessee, a tax payment is credited to property other than the property intended and the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment.
(c) If any person mistakenly pays an amount of tax and there is no property of that person in the county to which that payment properly applies, the tax collector shall, by being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person, as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment.
(d) The county shall transfer a payment pursuant to subdivision (a) or return a payment pursuant to subdivision (c) within 60 days of the later of the date of the county verifying that the payment was paid by mistake or the date the payment is not subject to chargeback, dishonor, or reversal, or shall pay interest as prescribed in subdivision (e).
(e) If a refund to an assessee or agent of the assessee is created as a result of subdivision (a) or (c), interest as prescribed by Section 5151 shall not be paid. However, if the refund was not issued within 60 days of the county verification of the refund or credit due, interest shall be paid from the date of verification.
(Amended by Stats. 2011, Ch. 352, Sec. 9. (SB 948) Effective January 1, 2012.)
2023 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 4911.1.

4911.1. (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or certificate of title issues respecting the unintended property, the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall transfer the payment in full to the property intended, and shall cancel the credit on the unintended property. In the event a transfer of payment is made, the person owning the unintended property immediately before issuance of the guaranty or certificate of title shall be personally liable for the amount so transferred that shall be collected in the manner specified for the collection of taxes on the unsecured roll.
(b) If any person mistakenly pays an amount of tax on a property after a guaranty of certificate of title has been issued and there is no other property of that person in the county to which that payment properly applies, the tax collector shall, upon being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person. Upon cancellation of the payment, the person owning the property immediately before issuance of the guaranty or certificate of title shall be personally liable for the subject tax amount, which shall be collected in the matter specified for the collection of taxes on the unsecured tax roll.
(Amended by Stats. 2001, Ch. 121, Sec. 9. Effective January 1, 2002.)
2023 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 4912.

4912. The property owner shall sign and file with the tax collector a verified cancellation voucher 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 roll opposite the unintended property.
(Enacted by Stats. 1939, Ch. 154.)
2023 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 4913.

4913. 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.
If the credit on the unintended property is canceled and transferred pursuant to Section 4911.1, the tax collector shall inform the person owning the unintended 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. 1967, Ch. 1365.)
2023 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 4914.

4914. The notice shall state that the owner of the unintended property may within ten 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 transfer is final.
(Enacted by Stats. 1939, Ch. 154.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings › Section 4946.

4946. All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be canceled by the auditor on order of the board of supervisors upon a showing that the collection of the delinquent tax can not be enforced because of any errors in description, assessment, equalization, levy, or any other proceeding. If all or any portion of the property was taxable for the year or years for which the cancellation is made, the clerk shall send a notice to the last assessee of the property respecting the cancellation. A similar notice shall be sent to the last assessee, except that the grounds of cancellation need not be stated, in the event that any tax, penalty, or costs, or any portion thereof, is ordered canceled or held void or ordered refunded by a final judgment of a court of competent jurisdiction.
(Amended by Stats. 1993, Ch. 1187, Sec. 27. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings › Section 4947.

4947. The notice shall state:
(a) The grounds of cancellation;
(b) That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not be taken;
(c) That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent.
If demanded, the board of supervisors shall set a time for the hearing and its decision is final as to whether or not collection of the tax should be enforced. If any portion of the property was taxable for the year for which cancellation is made, the board of supervisors shall order collection of the corrected tax for the year for which cancellation was made.
(Added by Stats. 1939, Ch. 1012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings › Section 4948.

4948. If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the year for which cancellation was made.
The property shall be entered on the roll prepared or being prepared in the assessment year when the cancellation is made. The entry shall be followed with “Taxes canceled for year 19_ and collection ordered enforced by Board of Supervisors ____ 19_.”
The amount charged against the property on the roll on which it is entered shall be the corrected tax for the year for which the cancellation was made. No penalties or other charges shall be charged on this assessment except those which may attach to other property assessed for the year in which this property is placed on the roll. If the tax rate for the year for which the cancellation is made has not been held invalid by a court, the tax rate to be applied shall be the rate fixed for such year. If the tax rate or any portion of it has been held invalid by a final judgment of a court, the corrected tax shall be determined by the auditor by applying all such judgments in the manner prescribed by the Controller.
Any revenue received on this assessment for the year for which cancellation is made shall be treated like revenue received from delinquent taxes for such year.
The collection of the tax shall be enforced in the same manner as the tax on other property on the roll on which it is entered.
(Amended by Stats. 1943, Ch. 409.)
2023 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.)
2023 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.)
2023 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.)
2023 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).)
2023 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.)