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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 1. PROPERTY TAXATION |
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Part 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS |
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Chapter 2. Corrections |
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ARTICLE 4. Incorrect Application of Payment on Redemption |
Section 4920.
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(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.