SECTIONS 4911-4916 - California Statutes

REVENUE AND TAXATION CODE

SECTION 4911-4916

4911. (a) If an assessee or agent of the assessee, by mistake, pays
the tax on other than the property intended and by substantial
evidence convinces the tax collector that the payment was intended
for another property, the tax collector shall cancel the credit on
the unintended property and transfer the payment to the property
intended as prescribed in this article at any time before a guaranty
or certificate of title issues respecting the unintended property and
before two years have elapsed since the date of payment.
(b) If through no fault of the assessee or agent of the assessee,
a tax payment is credited to property other than the property
intended and the taxpayer by substantial evidence convinces the tax
collector that the payment should have been credited to another
property, the tax collector shall cancel the credit on the unintended
property and transfer the payment to the property intended as
prescribed in this article at any time before a guaranty or
certificate of title issues respecting the unintended property and
before two years have elapsed since the date of the payment.
(c) If any person mistakenly pays an amount of tax and there is no
property of that person in the county to which that payment properly
applies, the tax collector shall, by being convinced upon
substantial evidence that the payment was a mistake, cancel the
payment and return the amount paid to that person, as prescribed in
this article at any time before a guaranty or certificate of title
issues respecting the unintended property and before two years have
elapsed since the date of the payment.

4911.1. (a) If through no fault of the assessee or agent of the
assessee a tax payment is credited to property other than the
property intended and after a guaranty or certificate of title issues
respecting the unintended property, the taxpayer by substantial
evidence convinces the tax collector that the payment should have
been credited to another property, the tax collector shall transfer
the payment in full to the property intended, and shall cancel the
credit on the unintended property. In the event a transfer of payment
is made, the person owning the unintended property immediately
before issuance of the guaranty or certificate of title shall be
personally liable for the amount so transferred that shall be
collected in the manner specified for the collection of taxes on the
unsecured roll.
(b) If any person mistakenly pays an amount of tax on a property
after a guaranty of certificate of title has been issued and there is
no other property of that person in the county to which that payment
properly applies, the tax collector shall, upon being convinced upon
substantial evidence that the payment was a mistake, cancel the
payment and return the amount paid to that person. Upon cancellation
of the payment, the person owning the property immediately before
issuance of the guaranty or certificate of title shall be personally
liable for the subject tax amount, which shall be collected in the
matter specified for the collection of taxes on the unsecured tax
roll.

4912. The property owner shall sign and file with the tax collector
a verified cancellation voucher containing complete details of the
transaction. If the transfer is made the voucher shall be preserved
as a public record and reference to it shall be entered on the roll
opposite the unintended property.

4913. If a credit is canceled on unintended property, the tax
collector shall notify the assessee or agent of the assessee of the
unintended property by registered mail at his last known address
respecting the proposed transfer.
If the credit on the unintended property is canceled and
transferred pursuant to Section 4911.1, the tax collector shall
inform the person owning the unintended property immediately before
issuance of the guaranty or certificate of title that the credit has
been canceled and transferred and the person so notified shall be
personally liable for the amount so transferred which shall be
collected in the manner specified for the collection of taxes on the
unsecured roll.

4914. The notice shall state that the owner of the unintended
property may within ten days after the mailing demand a hearing by
the board of supervisors. If made, the demand shall be in duplicate
and one copy shall be filed with the tax collector. The board of
supervisors shall set a time for the hearing and its decision on the
transfer is final.

4915. If the amount paid is less than the amount due on the
property intended, the balance of the amount due shall be paid before
the transfer is made.

4916. If the amount paid exceeds the amount due on the property
intended, the applicant is entitled to a refund of the excess in the
same manner as an overcollection of tax is refunded; provided,
however, that if the refund is made within 90 days after the date of
payment it may be made by the tax collector.