Rev. & Tax. Code, § 5086.2 · Article 5. Cancellation of Taxes on Exempt Property
Rev. & Tax. Code, § 5086.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer of the tax 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.
Notes and commentary — not statutory text
History
Added by Stats. 2024, Ch. 922, Sec. 1. (AB 3134) Effective January 1, 2025.
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=RTC§ionNum=5086.2.
- Text hash
- sha256 eef549dbfd05cdcf80ae5eb7d3e7c04402232a47d6a05c534589166e3afbb5b0
- Composed by
- 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
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Revenue and Taxation Code
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