reglab/statecodes huggingface dataset:
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 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 The resolution shall remain effective until rescinded by the city council.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.)
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 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.)
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 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.)
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 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.)
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 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.)
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 4986.6.

4986.6. (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a general distribution clause without description, or is property as to which no probate proceedings have been taken, all taxes levied upon the real property are valid and any tax sale for those taxes conveys the same title thereto as if no escheat had occurred, notwithstanding any provision of law to the contrary. All those taxes levied upon the real property and tax sales duly taken pursuant to law occurring before the effective date of this section are hereby validated.
(b) If real property as described in subdivision (a) is discovered prior to tax sale by delivery to the tax collector of a certified death certificate, the public administrator of the county where the decedent resided at the time of death, and in the county in which the property is situated, if different, shall be notified of the decedent’s property that is subject to loss, injury, waste or misappropriation under Section 7600 of the Probate Code. The public administrator of the county where the decedent resided at the time of death shall take possession or control of the property under Section 7601 of Probate Code and conduct a probate investigation as authorized under Sections 7602 and 7603 of the Probate Code. Following the probate investigation, the public administrator shall do one of the following:
(1) If a person with a higher priority cannot be found to assume responsibility for the estate, the public administrator of the county where the decedent resided at the time of death shall immediately commence probate proceedings with respect to the property, and the tax sale may not be made. The probate proceedings may be summary proceedings, as authorized by Section 7660 of the Probate Code, or formal proceedings as authorized by Letters of Administration from the Superior Court under Section 7620 of the Probate Code. A tax sale may not be made until the probate process is completed.
(2) If a person with a higher priority cannot be found to assume responsibility for the estate, and the value of the estate will not cover the taxes, the secured liens, and the cost of probate, the public administrator of the county where the decedent resided at the time of death, as authorized by Section 7603 of Probate Code, shall notify the tax collector in writing that the public administrator has investigated the estate and has determined that the anticipated equity in the property after settlement of all secured liens and taxes does not warrant opening estate administration, at which time the tax sale may proceed.
(Amended by Stats. 2004, Ch. 888, Sec. 10. Effective January 1, 2005.)
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 4986.8.

4986.8. (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
(b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.
(Amended by Stats. 1995, Ch. 527, Sec. 14. Effective January 1, 1996.)
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 4987.

4987. No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
(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 4 - Cancellations › ARTICLE 1 - Generally › Section 4988.

4988. Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these counties against the conflicting claimants, discharge the obligation by paying the largest amount of taxes levied on the property by any of the counties into court, and compel the counties to interplead and litigate their several claims among themselves under section 386 of the Code of Civil Procedure.
(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 4 - Cancellations › ARTICLE 1 - Generally › Section 4990.

4990. On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll.
(Amended by Stats. 1970, Ch. 129.)
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 4990.3.

4990.3. An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in accordance with this division.
(Added by Stats. 1939, Ch. 530.)
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 4991.

4991. If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:
(a) The taxes for that year had been paid prior to that date, or
(b) The taxes have been legally canceled, or
(c) The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.
If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.
(Amended by Stats. 1985, Ch. 316, Sec. 89.)
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 4992.

4992. If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted is canceled under Section 4991, or (b) the power to sell is void because of any error occurring subsequent to the declaration, then the tax collector, with the approval of the auditor, shall cancel the power to sell in the form prescribed by the Controller. The cancellation shall be acknowledged, without charge, and shall be recorded with the county recorder, without charge.
The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.
(Amended by Stats. 1998, Ch. 497, Sec. 27. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property › Section 5011.

5011. All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made:
(a) More than once.
(b) Erroneously or illegally.
(c) On improvements when the improvements did not exist on the lien date.
(Amended by Stats. 1957, Ch. 155.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property › Section 5012.

5012. The date and nature of the cancellation shall be entered in the records of the board.
(Added by Stats. 1951, Ch. 1329.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property › Section 5013.

5013. The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
(Added by Stats. 1951, Ch. 1329.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property › Section 5014.

5014. The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.
(Added by Stats. 1951, Ch. 1329.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission › Section 5026.

5026. On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null.
(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 4 - Cancellations › ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission › Section 5027.

5027. If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.
(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 4 - Cancellations › ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission › Section 5028.

5028. This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.
(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 4 - Cancellations › ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission › Section 5029.

5029. This article does not apply to:
(a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.
(b) Swamp and overflowed lands.
(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 4 - Cancellations › ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner › Section 5061.

5061. As used in this article, “public land” means:
(a) The possession of, claim to, or right to the possession of land belonging to the United States.
(b) Land on which final payment had not been made to the United States at the time of assessment.
(c) Land sold by this State on which the full purchase price has not been paid.
(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 4 - Cancellations › ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner › Section 5062.

5062. If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if:
(a) Verified application is made by the owner of the land, and
(b) The applicant files with the board of supervisors a certificate of the Register of the United States Lands Office, or of the State Lands Commission, showing that the assessee or his successor in interest never received a patent or otherwise acquired title to the land.
(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 4 - Cancellations › ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner › Section 5063.

5063. This article does not apply if the assessee of the public land, after the assessment:
(a) Obtained from the United States or this State a patent or the absolute title to the land.
(b) Retains any interest in the land.
(c) Has been in possession of the land.
(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 4 - Cancellations › ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner › Section 5064.

5064. A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no matter in whose name the property was assessed, nor does it give the assessee any rights he would not have had if the assessment had not been canceled.
(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 4 - Cancellations › ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof › Section 5071.

5071. On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections.
(Added by Stats. 1955, Ch. 69.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof › Section 5072.

5072. A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisors in ordering the cancellation of liens for taxes on such lands.
(Added by Stats. 1955, Ch. 69.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 4 - Cancellations › ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof › Section 5073.

5073. The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
(Amended by Stats. 1955, Ch. 476.)
2023 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 5081.

5081. As used in this article, “exempt property” means:
(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.
(b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.
(Added by Stats. 1979, Ch. 31.)
2023 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 5082.

5082. For purposes of this article, the “date of apportionment” is the earliest of the following times:
(a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.
(b) The date of actual possession by the acquiring entity.
(c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.
(Added by Stats. 1979, Ch. 31.)
2023 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 5082.1.

5082.1. Every public entity shall do all of the following:
(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.
(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.
(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.
(d) Provide a map of the acquired property.
(Added by Stats. 1985, Ch. 650, Sec. 2.)
2023 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 5083.

5083. If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, and the lien immediately transfers and attaches to the proceeds constituting the purchase price or award.
(Added by Stats. 1979, Ch. 31.)
2023 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 5084.

5084. (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the time of acquisition of exempt property.
(b) Such unpaid taxes, penalties, and costs shall be paid through escrow at the close of escrow or from the award in eminent domain, or if unpaid for any reason, shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from either the person from whom the property was acquired or the public entity that acquired the property.
(Added by Stats. 1979, Ch. 31.)
2023 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 5085.

5085. If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not collectible from either the person from whom the property was acquired or the public entity that acquired the property.
(Added by Stats. 1979, Ch. 31.)
2023 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 5086.

5086. If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a lien on the property:
(a) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that ends on the day before the date of apportionment shall be paid through escrow at the close of escrow or from the award in eminent domain.
(b) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that begins on the date of apportionment shall be canceled and are not collectible either from the person from whom the property was acquired or from the public entity that acquired the property.
(c) If the amount of taxes or special assessment liens is unknown, the portion of the current taxes attributable to the period of the fiscal year that ends on the day before the date of apportionment shall be ascertained by the auditor on a pro rata basis of the previous year’s taxes, and shall be paid to the tax collector. The auditor shall adjust the assessment roll and the tax charge accordingly.
(Amended by Stats. 1988, Ch. 830, Sec. 27. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
2023 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 5086.1.

5086.1. The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
(Added by Stats. 1985, Ch. 650, Sec. 3.)
2023 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 5087.

5087. The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.
(Added by Stats. 1979, Ch. 31.)
2023 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 5088.

5088. Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691.
(Amended by Stats. 1985, Ch. 316, Sec. 91.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)