| 1 | | - | Senate Bill No. 789 CHAPTER 258 An act to amend Section 53639 of the Government Code, and to amend Sections 2611.5, 2635, 4675, 4717, and 5097.2 of the Revenue and Taxation Code, relating to local government. [ Approved by Governor September 05, 2019. Filed with Secretary of State September 05, 2019. ] LEGISLATIVE COUNSEL'S DIGESTSB 789, Committee on Governance and Finance. Local government: administration.(1) Existing law prescribes the instruments in, and criteria by which, a local agency, as defined, may invest and deposit its funds, including its surplus funds, and requires the depository to bear the expenses of transportation of money to and from the depository, except as specified. Existing law also authorizes a local agency treasurer to enter into a contract with a depository for services that the treasurer judges to be to the publics advantage.This bill would require the treasurer to secure, by separate agreement or contract, services for the transportation of money to and from the depository if, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of those services. The bill would additionally specify the terms that may be included in a separate agreement or contract for those purposes. (2) Existing property tax law authorizes a county, when authorized by a resolution of the board of supervisors, to establish a cash difference fund to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing to the county when a difference of $10 or less exists, as specified. Existing property tax law requires a tax collector to send notice of overpayment to a taxpayer when the amount of taxes paid on a property exceeds the amount due by more than $10. Existing property tax law authorizes a tax collector in a county that has adopted a specified alternative procedure for the distribution and collection of ad valorem property taxes to accept payments from a taxpayer within $10 of the tax due as payment in full for a deficiency in the payment of secured or unsecured taxes. Existing property tax law authorizes a county tax collector or a county auditor to provide a refund for taxes paid, within 4 years after the date of payment, if the amount paid exceeds the amount due on a property by more than $10, or if a claim for refund is made under penalty of perjury and is for an amount less than $10.This bill would increase the amount from $10 to $20 for each of these provisions.(3) Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted, as specified. Existing law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser.This bill would require the claim to be postmarked on or before the one-year expiration date to be considered timely.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 53639 of the Government Code is amended to read:53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office.SEC. 2. Section 2611.5 of the Revenue and Taxation Code is amended to read:2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment.SEC. 3. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.SEC. 4. Section 4675 of the Revenue and Taxation Code is amended to read:4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors.SEC. 5. Section 4717 of the Revenue and Taxation Code is amended to read:4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county.SEC. 6. Section 5097.2 of the Revenue and Taxation Code is amended to read:5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 1 | + | Enrolled August 23, 2019 Passed IN Senate August 22, 2019 Passed IN Assembly July 11, 2019 Amended IN Assembly June 20, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 789Introduced by Committee on Governance and Finance (Senators McGuire (Chair), Beall, Hertzberg, Hurtado, Moorlach, Nielsen, and Wiener)March 21, 2019 An act to amend Section 53639 of the Government Code, and to amend Sections 2611.5, 2635, 4675, 4717, and 5097.2 of the Revenue and Taxation Code, relating to local government. LEGISLATIVE COUNSEL'S DIGESTSB 789, Committee on Governance and Finance. Local government: administration.(1) Existing law prescribes the instruments in, and criteria by which, a local agency, as defined, may invest and deposit its funds, including its surplus funds, and requires the depository to bear the expenses of transportation of money to and from the depository, except as specified. Existing law also authorizes a local agency treasurer to enter into a contract with a depository for services that the treasurer judges to be to the publics advantage.This bill would require the treasurer to secure, by separate agreement or contract, services for the transportation of money to and from the depository if, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of those services. The bill would additionally specify the terms that may be included in a separate agreement or contract for those purposes. (2) Existing property tax law authorizes a county, when authorized by a resolution of the board of supervisors, to establish a cash difference fund to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing to the county when a difference of $10 or less exists, as specified. Existing property tax law requires a tax collector to send notice of overpayment to a taxpayer when the amount of taxes paid on a property exceeds the amount due by more than $10. Existing property tax law authorizes a tax collector in a county that has adopted a specified alternative procedure for the distribution and collection of ad valorem property taxes to accept payments from a taxpayer within $10 of the tax due as payment in full for a deficiency in the payment of secured or unsecured taxes. Existing property tax law authorizes a county tax collector or a county auditor to provide a refund for taxes paid, within 4 years after the date of payment, if the amount paid exceeds the amount due on a property by more than $10, or if a claim for refund is made under penalty of perjury and is for an amount less than $10.This bill would increase the amount from $10 to $20 for each of these provisions.(3) Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted, as specified. Existing law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser.This bill would require the claim to be postmarked on or before the one-year expiration date to be considered timely.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 53639 of the Government Code is amended to read:53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office.SEC. 2. Section 2611.5 of the Revenue and Taxation Code is amended to read:2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment.SEC. 3. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.SEC. 4. Section 4675 of the Revenue and Taxation Code is amended to read:4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors.SEC. 5. Section 4717 of the Revenue and Taxation Code is amended to read:4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county.SEC. 6. Section 5097.2 of the Revenue and Taxation Code is amended to read:5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 14 | 24 | | |
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| 15 | 25 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 16 | 26 | | |
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| 17 | 27 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 18 | 28 | | |
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| 19 | 29 | | SB 789, Committee on Governance and Finance. Local government: administration. |
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| 20 | 30 | | |
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| 21 | 31 | | (1) Existing law prescribes the instruments in, and criteria by which, a local agency, as defined, may invest and deposit its funds, including its surplus funds, and requires the depository to bear the expenses of transportation of money to and from the depository, except as specified. Existing law also authorizes a local agency treasurer to enter into a contract with a depository for services that the treasurer judges to be to the publics advantage.This bill would require the treasurer to secure, by separate agreement or contract, services for the transportation of money to and from the depository if, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of those services. The bill would additionally specify the terms that may be included in a separate agreement or contract for those purposes. (2) Existing property tax law authorizes a county, when authorized by a resolution of the board of supervisors, to establish a cash difference fund to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing to the county when a difference of $10 or less exists, as specified. Existing property tax law requires a tax collector to send notice of overpayment to a taxpayer when the amount of taxes paid on a property exceeds the amount due by more than $10. Existing property tax law authorizes a tax collector in a county that has adopted a specified alternative procedure for the distribution and collection of ad valorem property taxes to accept payments from a taxpayer within $10 of the tax due as payment in full for a deficiency in the payment of secured or unsecured taxes. Existing property tax law authorizes a county tax collector or a county auditor to provide a refund for taxes paid, within 4 years after the date of payment, if the amount paid exceeds the amount due on a property by more than $10, or if a claim for refund is made under penalty of perjury and is for an amount less than $10.This bill would increase the amount from $10 to $20 for each of these provisions.(3) Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted, as specified. Existing law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser.This bill would require the claim to be postmarked on or before the one-year expiration date to be considered timely. |
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| 22 | 32 | | |
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| 23 | 33 | | (1) Existing law prescribes the instruments in, and criteria by which, a local agency, as defined, may invest and deposit its funds, including its surplus funds, and requires the depository to bear the expenses of transportation of money to and from the depository, except as specified. Existing law also authorizes a local agency treasurer to enter into a contract with a depository for services that the treasurer judges to be to the publics advantage. |
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| 24 | 34 | | |
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| 25 | 35 | | This bill would require the treasurer to secure, by separate agreement or contract, services for the transportation of money to and from the depository if, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of those services. The bill would additionally specify the terms that may be included in a separate agreement or contract for those purposes. |
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| 26 | 36 | | |
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| 27 | 37 | | (2) Existing property tax law authorizes a county, when authorized by a resolution of the board of supervisors, to establish a cash difference fund to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing to the county when a difference of $10 or less exists, as specified. Existing property tax law requires a tax collector to send notice of overpayment to a taxpayer when the amount of taxes paid on a property exceeds the amount due by more than $10. Existing property tax law authorizes a tax collector in a county that has adopted a specified alternative procedure for the distribution and collection of ad valorem property taxes to accept payments from a taxpayer within $10 of the tax due as payment in full for a deficiency in the payment of secured or unsecured taxes. Existing property tax law authorizes a county tax collector or a county auditor to provide a refund for taxes paid, within 4 years after the date of payment, if the amount paid exceeds the amount due on a property by more than $10, or if a claim for refund is made under penalty of perjury and is for an amount less than $10. |
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| 28 | 38 | | |
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| 29 | 39 | | This bill would increase the amount from $10 to $20 for each of these provisions. |
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| 30 | 40 | | |
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| 31 | 41 | | (3) Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted, as specified. Existing law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. |
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| 32 | 42 | | |
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| 33 | 43 | | This bill would require the claim to be postmarked on or before the one-year expiration date to be considered timely. |
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| 34 | 44 | | |
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| 35 | 45 | | ## Digest Key |
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| 36 | 46 | | |
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| 37 | 47 | | ## Bill Text |
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| 38 | 48 | | |
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| 39 | 49 | | The people of the State of California do enact as follows:SECTION 1. Section 53639 of the Government Code is amended to read:53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office.SEC. 2. Section 2611.5 of the Revenue and Taxation Code is amended to read:2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment.SEC. 3. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.SEC. 4. Section 4675 of the Revenue and Taxation Code is amended to read:4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors.SEC. 5. Section 4717 of the Revenue and Taxation Code is amended to read:4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county.SEC. 6. Section 5097.2 of the Revenue and Taxation Code is amended to read:5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 40 | 50 | | |
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| 41 | 51 | | The people of the State of California do enact as follows: |
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| 42 | 52 | | |
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| 43 | 53 | | ## The people of the State of California do enact as follows: |
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| 44 | 54 | | |
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| 45 | 55 | | SECTION 1. Section 53639 of the Government Code is amended to read:53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office. |
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| 46 | 56 | | |
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| 47 | 57 | | SECTION 1. Section 53639 of the Government Code is amended to read: |
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| 48 | 58 | | |
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| 49 | 59 | | ### SECTION 1. |
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| 50 | 60 | | |
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| 51 | 61 | | 53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office. |
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| 52 | 62 | | |
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| 53 | 63 | | 53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office. |
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| 54 | 64 | | |
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| 55 | 65 | | 53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract.(b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation.(2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office. |
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| 56 | 66 | | |
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| 57 | 67 | | |
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| 58 | 68 | | |
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| 59 | 69 | | 53639. (a) Except as otherwise provided in Section 53682, the depository shall bear the expenses of transportation of money to and from the depository. If, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of transportation of money to and from the depository, the treasurer shall secure those transportation services by separate agreement or contract. |
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| 60 | 70 | | |
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| 61 | 71 | | (b) (1) A separate agreement or contract for transportation services includes an agreement to procure bank courier or armored car transport services and a contract for the pickup and transportation of moneys received by the treasurer or any other department requiring secure transportation. |
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| 62 | 72 | | |
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| 63 | 73 | | (2) The terms of a separate agreement or contract for transportation services may include, but are not limited to, a specification of costs, frequency of pickup, locations of pickup, and any other transportation services that are necessary for the conduct of the treasurers office. |
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| 64 | 74 | | |
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| 65 | 75 | | SEC. 2. Section 2611.5 of the Revenue and Taxation Code is amended to read:2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment. |
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| 66 | 76 | | |
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| 67 | 77 | | SEC. 2. Section 2611.5 of the Revenue and Taxation Code is amended to read: |
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| 68 | 78 | | |
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| 69 | 79 | | ### SEC. 2. |
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| 70 | 80 | | |
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| 71 | 81 | | 2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment. |
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| 72 | 82 | | |
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| 73 | 83 | | 2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment. |
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| 74 | 84 | | |
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| 75 | 85 | | 2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.(b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund.(c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment. |
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| 76 | 86 | | |
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| 77 | 87 | | |
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| 78 | 88 | | |
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| 79 | 89 | | 2611.5. (a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing the county, when a difference of twenty dollars ($20) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference. |
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| 80 | 90 | | |
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| 81 | 91 | | (b) Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29373 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the countys general fund. |
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| 82 | 92 | | |
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| 83 | 93 | | (c) When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed twenty dollars ($20), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment. |
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| 84 | 94 | | |
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| 85 | 95 | | SEC. 3. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9. |
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| 86 | 96 | | |
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| 87 | 97 | | SEC. 3. Section 2635 of the Revenue and Taxation Code is amended to read: |
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| 88 | 98 | | |
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| 89 | 99 | | ### SEC. 3. |
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| 90 | 100 | | |
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| 91 | 101 | | 2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9. |
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| 92 | 102 | | |
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| 93 | 103 | | 2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9. |
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| 94 | 104 | | |
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| 95 | 105 | | 2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9. |
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| 96 | 106 | | |
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| 97 | 107 | | |
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| 98 | 108 | | |
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| 99 | 109 | | 2635. When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9. |
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| 100 | 110 | | |
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| 101 | 111 | | SEC. 4. Section 4675 of the Revenue and Taxation Code is amended to read:4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors. |
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| 102 | 112 | | |
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| 103 | 113 | | SEC. 4. Section 4675 of the Revenue and Taxation Code is amended to read: |
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| 104 | 114 | | |
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| 105 | 115 | | ### SEC. 4. |
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| 106 | 116 | | |
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| 107 | 117 | | 4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors. |
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| 108 | 118 | | |
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| 109 | 119 | | 4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors. |
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| 110 | 120 | | |
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| 111 | 121 | | 4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely.(b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph.(c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost.(d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds.(e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.(B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.(2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725.(B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued.(f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds.(g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors. |
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| 112 | 122 | | |
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| 113 | 123 | | |
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| 114 | 124 | | |
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| 115 | 125 | | 4675. (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that persons interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collectors deed to the purchaser. The claim shall be postmarked on or before the one-year expiration date to be considered timely. |
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| 116 | 126 | | |
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| 117 | 127 | | (b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This paragraph shall apply only with respect to assignments on or after the effective date of this paragraph. |
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| 118 | 128 | | |
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| 119 | 129 | | (c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost. |
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| 120 | 130 | | |
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| 121 | 131 | | (d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimants rights to all or any portion of the excess proceeds. |
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| 122 | 132 | | |
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| 123 | 133 | | (e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collectors deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are: |
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| 124 | 134 | | |
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| 125 | 135 | | (A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority. |
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| 126 | 136 | | |
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| 127 | 137 | | (B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser. |
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| 128 | 138 | | |
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| 129 | 139 | | (2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725. |
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| 130 | 140 | | |
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| 131 | 141 | | (B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued. |
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| 132 | 142 | | |
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| 133 | 143 | | (f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds. |
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| 134 | 144 | | |
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| 135 | 145 | | (g) Any action or proceeding to review the decision of the board of supervisors shall be commenced within 90 days after the date of that decision of the board of supervisors. |
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| 136 | 146 | | |
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| 137 | 147 | | SEC. 5. Section 4717 of the Revenue and Taxation Code is amended to read:4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. |
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| 138 | 148 | | |
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| 139 | 149 | | SEC. 5. Section 4717 of the Revenue and Taxation Code is amended to read: |
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| 140 | 150 | | |
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| 141 | 151 | | ### SEC. 5. |
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| 142 | 152 | | |
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| 143 | 153 | | 4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. |
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| 144 | 154 | | |
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| 145 | 155 | | 4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. |
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| 146 | 156 | | |
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| 147 | 157 | | 4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. |
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| 148 | 158 | | |
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| 149 | 159 | | |
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| 150 | 160 | | |
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| 151 | 161 | | 4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency. |
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| 152 | 162 | | |
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| 153 | 163 | | (b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code. |
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| 154 | 164 | | |
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| 155 | 165 | | (c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll. |
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| 156 | 166 | | |
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| 157 | 167 | | (d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status. |
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| 158 | 168 | | |
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| 159 | 169 | | (e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges. |
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| 160 | 170 | | |
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| 161 | 171 | | (f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter. |
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| 162 | 172 | | |
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| 163 | 173 | | (g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. |
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| 164 | 174 | | |
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| 165 | 175 | | SEC. 6. Section 5097.2 of the Revenue and Taxation Code is amended to read:5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 166 | 176 | | |
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| 167 | 177 | | SEC. 6. Section 5097.2 of the Revenue and Taxation Code is amended to read: |
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| 168 | 178 | | |
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| 169 | 179 | | ### SEC. 6. |
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| 170 | 180 | | |
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| 171 | 181 | | 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 172 | 182 | | |
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| 173 | 183 | | 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 174 | 184 | | |
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| 175 | 185 | | 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:(a) Paid more than once.(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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| 176 | 186 | | |
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| 177 | 187 | | |
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| 178 | 188 | | |
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| 179 | 189 | | 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if: |
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| 180 | 190 | | |
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| 181 | 191 | | (a) Paid more than once. |
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| 182 | 192 | | |
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| 183 | 193 | | (b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20). |
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| 184 | 194 | | |
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| 185 | 195 | | (c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid. |
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| 186 | 196 | | |
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| 187 | 197 | | (d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20). |
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| 188 | 198 | | |
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| 189 | 199 | | (e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. |
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