BILL NUMBER: AB 580INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Nazarian FEBRUARY 20, 2013 An act to amend Section 5096 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 580, as introduced, Nazarian. Property taxation: refunds. Existing law requires property taxes to be refunded under specified circumstances. This bill would make a technical, nonsubstantive change to that provision. Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 5096 of the Revenue and Taxation Code is amended to read: 5096.Any taxesTaxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Illegally assessed or levied. (d) Paid on an assessment in excess of the ratio of assessed value to the full value of the property as provided in Section 401 by reason of the assessor's clerical error or excessive or improper assessments attributable to erroneous property information supplied by the assessee. (e) Paid on an assessment of improvements when the improvements did not exist on the lien date. (f) Paid on an assessment in excess of the value of the property as determined pursuant to Section 1614 by the county assessment appeals board. (g) Paid on an assessment in excess of the value of the property as determined by the assessor pursuant to Section 469.