Article 1 - REFUNDS GENERALLY

Section 5096 - Refunds
Section 5096.1 - Erroneous collection
Section 5096.3 - Tax credits related to possessory interests in publicly owned airports and aircraft valuation
Section 5096.5 - Refund of taxes paid for which exemption is provided by retroactive constitutional amendment
Section 5096.7 - Refunds of taxes paid on property acquired by negotiated purchase by public entity
Section 5096.8 - Refund due to reduction in base year value
Section 5097 - Order for refund
Section 5097.02 - Claim
Section 5097.03 - Claim for refund of taxes filed
Section 5097.2 - Refund of taxes paid before or after delinquency within four years after date of payment
Section 5097.3 - Refunds related to corrections to the roll
Section 5098 - [Repealed]
Section 5098.5 - [Repealed]
Section 5099 - Refund including county taxes and taxes collected by county officers for city or revenue district
Section 5100 - Part of refund representing amounts paid to state
Section 5101 - Payment of refunds ordered by board of supervisor
Section 5102 - Transfer of payment to county general fund
Section 5103 - Settlement agreement to substitute credits
Section 5104 - Payment of refund of taxes or assessment as result of reduction in value of taxable property or as result of corrections to roll or cancellations after taxes or assessments were paid
Section 5105 - Payment of refund to assessee or latest recorded owner
Section 5106 - Refund of penalties, interest, or costs
Section 5107 - "Tax" or "taxes" defined