Rev. & Tax. Code, § 5096 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5096
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2011, Ch. 352, Sec. 10. (SB 948) Effective January 1, 2012.
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=5096.
- Text hash
- sha256 29e19e5e3752c0bfea8d23be09de27c35cf5cd14432b18c6107ea49dfd9105c7
- 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
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.
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 5096. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 75.43Printed as Section 5096
- Rev. & Tax. Code, § 202.2Printed as Section 5096
- Rev. & Tax. Code, § 469Printed as Sections 4986 and 5096
- Rev. & Tax. Code, § 533Printed as Section 5096 or 5096.7
- Rev. & Tax. Code, § 5096.1Printed as Section 5096
- Rev. & Tax. Code, § 5097.2Printed as Sections 5096 and 5097
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.