This law section outlines the circumstances under which property taxes in California are eligible for a refund. Taxes can be refunded if they were paid more than once, collected erroneously or illegally, or assessed incorrectly. Refunds are also possible if taxes were paid due to the assessor’s error in property valuation, if nonexistent improvements were taxed, or if taxes exceeded the property's value according to official valuations by the county assessment appeals board or the assessor.

This law addresses situations where taxes were mistakenly collected by a local agency from a taxpayer whose property was annexed to another agency but not officially removed from the first one due to an error. If the original agency acknowledges this mistake as 'excusable neglect,' taxes are considered wrongly collected, and a refund is due. The property is treated as if it left the first agency once the change was finalized. However, if certain taxes would still be owed even if the property were detached, this rule doesn't affect them.

This law helps settle disputes involving taxes on aircraft values and the use of space at publicly owned airports by some major airlines. It requires counties to offer future tax credits to specific airlines as a way to resolve past and prevent future legal claims about these issues.

Tax credits will be given to these airlines over several years from 1998 to 2003, and any tax disagreements will be settled as per agreed schedules. In some cases, counties will offer extra tax breaks for aircraft taxes assessed based on purchase or leasing transactions up to 1998.

Credits are only provided if airlines sign agreements with counties, waiving their rights to dispute tax matters until at least 2004. The law also addresses an exception for America West Airlines' ongoing legal proceedings from past bankruptcy issues.

Overall, it establishes a framework for consistent handling of aircraft taxes and space usage at airports to avoid similar disputes in the future.

This law states that if taxes were paid legally at the time but later become exempt due to a retroactive change in the constitution, those taxes can be refunded. To get a refund, the taxpayer must follow the rules in this article, and they have four years to file a claim starting from when the amendment or this section took effect, whichever is later.

If a public entity buys property through negotiation after the fiscal year starts and taxes for that year have already been paid, the taxes for the time after the purchase date should be returned to the person who paid them. This applies if that person did not get reimbursed by the public entity buying the property. These refunds apply to taxes on both secured and unsecured property lists.

This law deals with refunds and supplemental assessments on property taxes. If the value of a property is reduced after it's sold, the new owner might get charged with a supplemental assessment (extra property tax). The funds owed to the previous owner, because they overpaid taxes due to the property's decreased value, can be used to pay off that extra charge. Anyone seeking a refund because of a property's reduced value must declare if they've sold the property and when they did it. This rule only applies in counties where the local government has approved it by vote.

To get a tax refund in California under this law, you need to submit a claim verified by the person who paid the tax or their representative. Generally, you have four years to file from the date of payment or one year from receiving certain notifications, depending on your situation.

If you've filed for an assessment reduction and don't mention it's also for a refund, you have one year from certain events to file a refund claim. However, if you were advised to file for a refund, you have six months from the board's decision. For claims related to a disabled veteran's exemption filed after January 1, 2015, you have eight years to file.

An application for assessment reduction can count as a refund claim if specified. Additionally, refunds without claims can occur under specific sections. Changes made in 2014 apply to claims filed from 2015 onward.

If you're making a claim about your property tax assessment, you must write down your reasons. State whether you think the entire assessment is wrong or just a part of it. Also, include the reasons for your claim.

If you've paid property taxes that were too high or were paid more than once, you might be eligible for a refund from the county tax collector or auditor, as long as you request it within four years. Refund scenarios include paying more than what's due by more than $20, payments made based on incorrect records that were later corrected, or outcomes from an assessment appeals hearing. For amounts under $20, a claim can still be made under penalty of perjury.

If you file a claim to get some of your taxes refunded, the tax amount based on the part of the assessment you agree with should not be held back or frozen.

This law allows for a refund of property taxes to be issued if they were overpaid. The overpayment must be related to corrections made to tax assessments that involve the disabled veterans’ exemption. To qualify for a refund, the request must be made within eight years of the tax payment.

This law explains that the board of supervisors has the authority to order a tax refund, which can cover both county taxes and taxes that county officers collect for a city or a specific revenue district.

This law explains how refunds that include money initially paid to the State should be handled. The county pays these refunds from its general fund. The county auditor must report the refunded amount to the State Controller. If the refund is approved, the State will credit the county for the State’s share of that refund during the next financial settlement.

This section explains how refunds of taxes for counties and different types of revenue districts are handled. For county taxes, refunds are issued by a warrant from the county auditor. For other revenue districts, refunds can be paid from the district's available funds in the county treasury. If there aren't enough funds, the payment comes from future funds deposited in the county treasury. For chartered cities, refunds are handled according to the city's specific rules. Counties cannot use their own funds to issue refunds for revenue districts.

If a payment is eligible for a refund under this rule and no one claims it in the allowed time, the county can move this money into its general fund after getting approval from the board of supervisors.

This law allows taxpayers and local governments (county or city and county) to agree in writing to use credits against future tax liabilities instead of issuing refunds for overpaid taxes and any interest. Interest can still add up on these credits until they are used to pay off future tax obligations. The branch of the government that handles legal settlements handles these agreements.

This law says that if you're getting a refund on property taxes in California because the property's value went down or there was a mistake corrected on the tax records, the refund can go to whoever owns the property now. It doesn't have to go to the person who actually paid the original tax. However, two conditions must be met: the property hasn't changed owners since the year the tax was charged and the refund is less than $10,000.

This section allows a refund for taxes or assessments on a property to be issued automatically to the property owner without needing to file a claim, under two conditions. First, the property must not have changed ownership during or after the fiscal year for which the taxes were levied. Second, the refund amount must be less than $10,000. This automatic refund process only applies if the county's board of supervisors adopts a resolution or ordinance approving it.

If you've paid taxes late and those taxes are eligible for a refund or recovery, the calculation of any penalties, interest, or costs that can be refunded or recovered will only be based on the taxes that are being refunded or recovered, not on the total late payment.

This law states that when the terms "tax" or "taxes" are mentioned in this section, they also encompass any associated penalties, interest, and costs.

This section allows for a refund of taxes or assessments to be automatically paid to a disabled veteran or a veteran’s surviving spouse if they qualify for the disabled veterans’ exemption, without needing to file a refund claim.

This law allows a property tax refund to be given without a formal refund claim, as long as certain conditions are met. These conditions include that the refund is due to specific property tax exemptions, except for the one in Section 205.5, the person paying taxes qualifies for the exemption, and the refund amount is less than $10,000.