Section 33021 Of Chapter 12. Special Benefit Assessment Districts From California Public Utilities Code >> Division 10. >> Part 3. >> Chapter 12.

. Notwithstanding Section 5097 of the Revenue and Taxation Code, any petition or claim for refund seeking an exclusion of real property or the reduction of an assessment on any grounds for the 2004-05 fiscal year or in any subsequent fiscal year pursuant to this chapter shall be filed within two years after the making of the payment sought to be refunded.