California Revenue and Taxation Code

§ 214.08

RTC § 214.08 Effective Jan 1, 2015Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)Notwithstanding any other law, both of the following shall apply:

(1)Any outstanding ad valorem tax, interest, or penalty that was levied between January 1, 2012, and January 1, 2015, as a result of a PILOT agreement shall be canceled, and any tax, interest, or penalty, as so levied, that was paid prior to January 1, 2015, shall be refunded.

(2)On or after January 1, 2015, an escape or supplemental assessment shall not be levied on the basis that payments made under a PILOT agreement were, or are being, used in a manner incompatible with the certification requirement contained in subparagraph (B) of paragraph (2) of subdivision (g) of Section 214.

…

Legislative history

Added by Stats. 2014, Ch. 693, Sec. 4. (SB 1203) Effective January 1, 2015.