2007 California Revenue and Taxation Code Article 4. Incorrect Application Of Payment On Redemption

CA Codes (rtc:4920-4925)

4920.  (a) This article shall be applicable only if all of the
requirements of either of the following are met:
   (1) (A) By substantial evidence, a redemptioner convinces the tax
collector that money paid by him or her in redemption of any property
or for the use of any property pursuant to Chapter 3 (commencing
with Section 4186) of Part 7 was intended by him or her to be paid in
connection with any other property or that the payment was, without
his or her fault, credited to unintended property.
   (B) The right of redemption has not terminated on the property in
connection with which the payment was intended.
   (C) Two years have not elapsed since the date of the payment.
   (D) Since the date of payment, the property has not been
transferred or conveyed to a bona fide purchaser for value or become
subject to a bona fide encumbrancer for value.
   (2) (A) By substantial evidence, a redemptioner convinces the tax
collector that money paid by him or her in redemption of any property
or for the use of any property pursuant to Chapter 3 (commencing
with Section 4186) of Part 7 was, without his or her fault, credited
to unintended property.
   (B) The right of redemption has not terminated on the property in
connection with which the payment was intended.
   (C) Two years have not elapsed since the date of the payment.
   (D) Since the date of payment, the property has been transferred
or conveyed to a bona fide purchaser for value or become subject to a
bona fide encumbrancer for value.
   (b) (1) When the requirements of paragraph (1) of subdivision (a)
are met, the tax collector shall transfer the payment to the property
in connection with which the payment was intended, and in case the
payment caused the redemption of the property in connection with
which the payment was not intended, cancel the redemption of that
property.
   (2) When the requirements of paragraph (2) of subdivision (a) are
met, the tax collector shall transfer the payment to the property in
connection with which the payment was intended to be made, and shall
cancel the credit on the unintended property immediately before
issuance of the guaranty or certificate shall be personally liable
for the amount so transferred which shall be collected in the manner
specified for the collection of taxes on the unsecured roll.



4921.  The redemptioner shall sign and file with the tax collector a
verified statement containing complete details of the transaction.
If the transfer is made the voucher shall be preserved as a public
record and reference to it shall be entered on the delinquent roll
opposite the unintended property.


4922.  If a credit is canceled on unintended property, the tax
collector shall notify the assessee or agent of the assessee of the
unintended property by registered mail at his last known address
respecting the proposed transfer, or if no address is known, at the
county seat.  Assessee as used in this section refers to the assessee
as shown on the last roll on which the unintended property appears.

   If a credit on unintended property is canceled and transferred
pursuant to subdivision (b) of Section 4920, the tax collector shall
inform the person owning the property immediately before issuance of
the guaranty or certificate of title that the credit has been
canceled and transferred and the person so notified shall be
personally liable for the amount so transferred which shall be
collected in the manner specified for the collection of taxes on the
unsecured roll.


4923.  The notice shall state that the last assessee of the property
in connection with which payment may be transferred pursuant to this
article, may within 10 days after the mailing demand a hearing by
the board of supervisors. If made, the demand shall be in duplicate
and one copy shall be filed with the tax collector.  The board of
supervisors shall set a time for the hearing and its decision on the
matter is final.



4924.  If the amount paid by the redemptioner is less than the
amount necessary to redeem the property intended or less than the
amount required to be paid for the use of the property pursuant to
Chapter 3 of Part 7 of this division, the balance of the amount due
shall be paid before the transfer is made.



4925.  If the amount paid by the redemptioner exceeds the amount
necessary to redeem the property intended or more than the amount
required to be paid for the use of the property pursuant to Chapter 3
of Part 7 of this division the applicant is entitled to a refund of
the excess which shall be paid in the same manner as an
overcollection of tax is refunded; provided, however, that if the
refund is made within 90 days after the date of payment it may be
made by the tax collector.