{"data":{"id":"us-ca/rtc-5086.2","jurisdiction":"us-ca","citation":"RTC § 5086.2","heading":"","body":"If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer of the tax is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice.\nNotwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 4. Cancellations [4985. - 5091.]","ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"eef549dbfd05cdcf80ae5eb7d3e7c04402232a47d6a05c534589166e3afbb5b0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5086.1","next":"us-ca/rtc-5087"},"notice":"GroundRules: Original legal text. Not legal advice."}