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DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 2. Refund Actions by Taxpayers 5140-5149.5

§ 5144

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs.

(Added by Stats. 1976, Ch. 499.)

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California Revenue and Taxation Code

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