2009 California Welfare and Institutions Code - Section 11170-11175 :: Article 5. Recipients' Property Tax

11170.  Upon discovery that persons receiving public assistance were
improperly granted homeowners' exemptions for fiscal year 1972-1973
and preceding fiscal years, a county may request from the Director of
Social Services, as unmet shelter needs, the amounts required to
cancel any escape assessment existing at the time of the request.

11171.  Upon receipt of funds pursuant to its request, the county
shall cancel the escape assessment and any penalty or interest
thereon pursuant to Article 1 (commencing with Section 4985) of
Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code,
as if it had been imposed, levied, or charged erroneously, and if
paid, a refund thereof shall be made.

11172.  The receipt of funds shall be deemed as payments by the
public assistance recipients and shall be accounted for as tax
receipts which may be used for state, county, city, and district
purposes.

11173.  If an audit by the State Controller results in a reduction
of state reimbursements for the homeowners' property tax exemption
because of persons described in Section 11170, the county shall make
the reimbursements to cities and districts without regard to the
Controller's reduction, using the funds described in Sections 11171
and 11172.

11174.  The Legislature finds and declares that it is in the public
interest and necessary for the public welfare to provide assistance
to certain needy persons of limited income and resources in the
payment of delinquent property taxes. It is further found and
declared that such assistance may in some cases be most appropriately
provided through the limitation of escape assessments and the
cancellation of such assessments, or by a combination of limitation
or cancellation, and assistance payments, rather than merely through
assistance payments.

11175.  Whenever a county requests additional unmet shelter needs
funds so as to cancel escape assessments upon the homes of welfare
recipients improperly granted the homeowners' exemption, such request
is deemed a voluntary act of the county and the county shall assume
the burden of all the costs in compliance with this act. For this
reason, the act involves no mandated acts within the meaning of
Section 2164.3 of the Revenue and Taxation Code and no state
reimbursement pursuant to that section is required.