Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > R > 720.0000 REFUNDS > 720.0011

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

R

720.0000 REFUNDS

Annotation 720.0011

720.0011 Base Year Value Corrections. Where the assessor properly corrects a base year value pursuant to Revenue and Taxation Code section 51.5, refund of overpaid taxes for a year is not precluded by the fact that no roll correction was made by the assessor for such year as long as a valid and timely refund claim is filed. C 1/12/1996.