DIVISION 2. OTHER TAXES 6001-60709›PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS 20800-20825›CHAPTER 3. Financing 20820-20825
§ 20825
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lien, the county shall refund the overpayment to the party entitled thereto.
(Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)
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