California Revenue and Taxation Code

§ 20825

RTC § 20825 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 3

Statute text

If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto.

Legislative history

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.