SCO — Paid more than once. Erroneously or illegally collected. Illegally assessed or levied. (sco1-05)

Source: https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/sco1-05.pdf

(TAX COLLECTOR’S LETTERHEAD)

Subject: Notice of Refund Due

Assessor’s Parcel Number
Fiscal Year Amount of Refund and/or Account Number

Name Address

It appears from the records of this office that taxes for the above fiscal year, in the amount shown above, may have been: □ Paid more than once. □ Erroneously or illegally collected. □ Illegally assessed or levied. □ Paid on an assessment of improvements when the improvements did not exist on the lien date □ Paid on an assessment in excess of the value of the property as determined pursuant to Revenue and Taxation Code section 1614 by the county assessment appeals board □ Paid on an assessment in excess of the value of the property as determined by the assessor pursuant to Revenue Taxation Code section 469 □ Other reason(s): _____________________________________________________________

A refund may be claimed pursuant to the California Revenue and Taxation Code, Division 1, Part 9, Chapter 5, sections 5096 et seq., by the person who paid the tax.

Enclosed is a form, that may be filed with (contact information) to claim any refund due.

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(county) County Tax Collector State of California

(§5096 et seq.) (SCO 1-05)(2019)