Rev. & Tax. Code, § 5105 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5105
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 ten thousand dollars ($10,000).
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 922, Sec. 4. (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=5105.
- Text hash
- sha256 4999f0cbde13237e969fbd4e92edb3702670dacc1d788a9860c9bdcebee307ef
- 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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