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Cal. Revenue and Taxation Code § 20825

Cal. Revenue and Taxation Code § 20825

California · California Revenue and Taxation Code · Status: effective · Effective 2012-01-01

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Cal. Revenue and Taxation Code § 20825, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921682
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If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto.