Code Civ. Proc., § 1268.440 · Article 5. Proration of Property Taxes
Code Civ. Proc., § 1268.440
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If taxes have been paid on property that is exempt property as defined in Section 5081 of the Revenue and Taxation Code, the amount of the taxes that, if unpaid, would have been subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code shall be deemed to be erroneously collected and shall be refunded in the manner provided in Article 1 (commencing with Section 5096) of Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code to the person who paid the taxes.
(b) The public entity shall be deemed to be the person who paid the taxes if the public entity reimbursed the defendant for the taxes under a cost bill filed in the eminent domain proceeding pursuant to Section 1268.430. A claim for refund of taxes filed by a public entity pursuant to this section shall contain a copy of the cost bill under which taxes were reimbursed or a declaration under penalty of perjury by the public entity that the taxes were reimbursed under a cost bill.
(c) Taxes paid on either the secured or unsecured roll may be refunded pursuant to this section.
Notes and commentary — not statutory text
History
Added by Stats. 1979, Ch. 31.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CCP§ionNum=1268.440.
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- sha256 857cfce355344116b7b3f96286f38084eef85007418b216d6bfd2efb3b5e9dc6
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Code of Civil Procedure
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 9, ch. 4, art. 5Cancellation of Taxes on Exempt PropertyPrinted as Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 5081Printed as Section 5081 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 9, ch. 5, art. 1Refunds GenerallyPrinted as Article 1 (commencing with Section 5096) of Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code
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