Chapter 2.3. Return Of Replicated Property Tax Payments of California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.3.

The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.

For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.

If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, "final" means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by a certificate of eligibility pursuant to Section 2514, the amount of the replicated payment shall be paid to the person shown on the certificate.

(a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record.
  (b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements:
  (1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge.
  (2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property.
  (c) The tax collector shall not be required to make a determination as to the ownership of the property.
  (d) This section does not apply to any payment on a current assessment that is delinquent.

If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition to returning the replicated payment as soon as practicable, pay the tendering party interest, if that interest is ten dollars ($10) or more, on the amount of replicated payment at the rate provided in Section 5151. The interest shall be computed for the period beginning 60 days after the replicated payment becomes final to the date the replicated payment is returned to the tendering party.

The provisions of this chapter shall not be construed as prohibiting a tax collector's exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the payor or in any case in which no indication of intended application has been made.