SECTIONS 2780-2783 - California Statutes

REVENUE AND TAXATION CODE

SECTION 2780-2783

2780. The Legislature finds and declares that the retention by
counties of replicated property tax payments and the failure to
return any replicated payment to the tendering party for a period of
time greater than two months works a hardship on taxpayers and
businesses engaged in processing real estate transfers.

2780.5. For purposes of this chapter, "replicated payment" means a
payment, submitted by or on behalf of a taxpayer, which is indicated
for application to a specific tax or tax installment which has
already been paid, whether or not the prior payment and the
replicated payment are in the same amount.

2781. If a taxpayer or agent for the taxpayer submits a payment
indicated for application to a specific tax or tax installment and
that tax or tax installment already has been paid, the county shall
return the replicated payment to the tendering party within 60 days
of the date the payment becomes final. For purposes of this section,
"final" means the original payment that is not subject to chargeback,
dishonor, or reversal. However, when a replicated payment is made of
any tax or tax installment paid by a certificate of eligibility
pursuant to Section 2514, the amount of the replicated payment shall
be paid to the person shown on the certificate.

2781.5. (a) An owner of record may instruct a tax collector, by
written request, to refund a replicated payment on a current
assessment to the tendering party who is not an owner of record, if
that tendering party is known at the time the request is made by the
owner of record.
(b) The request shall be submitted by the owner of record and
shall satisfy both of the following requirements:
(1) The request shall be certified by the owner of record as true,
correct, and complete to the best of his or her knowledge.
(2) The request shall be accompanied by a certified copy of a
deed, judgment, or other instrument that legally verifies ownership
of the property.
(c) The tax collector shall not be required to make a
determination as to the ownership of the property.
(d) This section does not apply to any payment on a current
assessment that is delinquent.

2782. If a replicated tax payment is not returned to the tendering
party within 60 days of becoming final, as provided in this chapter,
the county shall, in addition to returning the replicated payment as
soon as practicable, pay the tendering party interest, if that
interest is ten dollars ($10) or more, on the amount of replicated
payment at the rate provided in Section 5151. The interest shall be
computed for the period beginning 60 days after the replicated
payment becomes final to the date the replicated payment is returned
to the tendering party.

2783. The provisions of this chapter shall not be construed as
prohibiting a tax collector's exercise of reasonable judgment in
applying a payment for which the wrong payment stub has been returned
by the payor or in any case in which no indication of intended
application has been made.