Bill Text: CA AB247 | 2011-2012 | Regular Session | Introduced

---

Bill Title: Property taxation: refunds.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-02-01 - Died at Desk. [AB247 Detail]

Download: California-2011-AB247-Introduced.html

---

BILL NUMBER: AB 247	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Perea

                        FEBRUARY 3, 2011

   An act to amend Section 5096 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 247, as introduced, Perea. Property taxation: refunds.
   Existing law requires property taxes to be refunded if, among
other circumstances, the taxes were paid more than once, the taxes
were illegally assessed or levied, or the taxes were paid on an
assessment that was in excess of the value of the property, as
specified.
   This bill would make a technical, nonsubstantive change to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 5096 of the Revenue and Taxation Code is
amended to read:
   5096.   Any taxes   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 equalized value of the
property as determined pursuant to Section 1613 by the county board
of equalization.
   (g) Paid on an assessment in excess of the value of the property
as determined by the assessor pursuant to Section 469.