5150.5. In any action in which the recovery of a penalty assessed
pursuant to paragraph (1), (2), or (3) of subdivision (a) of Section
830 is allowed by the court, the plaintiff shall be entitled to
interest on the penalties for which recovery is allowed, at the
applicable rate or rates in effect from time to time and payable on a
refund of tax as provided in Section 5151. This interest shall be
payable from the date of filing of the claim for refund, but in no
event earlier than the date of payment of the penalty or installments
thereof sought to be refunded, to the date of entry of judgment.
This accrued interest shall be included in the judgment.
5151. (a) Interest at the greater of 3 percent per annum or the
county pool apportioned rate shall be paid, when that interest is ten
dollars ($10) or more, on any amount refunded under Section 5096.7,
or refunded to a taxpayer for any reason whatsoever. However, no
interest shall be paid under the provisions of this section if the
taxpayer has been given the notice required by Section 2635 and has
failed to apply for the refund within 30 days after the mailing of
that notice. For purposes of this section, "county pool apportioned
rate" means the annualized rate of interest earned on the total
amount of pooled idle funds from all accounts held by the county
treasurer, in excess of the county treasurer's administrative costs
with respect to that amount, as of June 30 of the fiscal year
preceding the date the refund is calculated by the auditor. For each
fiscal year, the county treasurer shall advise the Controller of the
county pool apportioned rate, and of computations made in deriving
that rate, no later than 60 days after the end of that fiscal year.
Any interest paid on a refund at a rate provided for by this
subdivision as it read prior to January 1, 2009, shall be deemed to
be correct.
(b) The interest rate provided for in subdivision (a) does not
apply to interest on refunds of those amounts of tax that became due
and payable before March 1, 1993. Interest on refunds of amounts of a
qualified tax shall be paid at that rate provided for by this
section as it read prior to January 1, 1993. As used in this section,
a "qualified tax" means a tax that became due and payable before
March 1, 1993, and had not been refunded as of April 6, 1995. This
subdivision shall not be construed to affect the interest paid on
refunds of those amounts of tax that became due and payable before
March 1, 1993, and have been refunded as of April 6, 1995.
(c) (1) The interest computation period shall commence with the
date of payment of the tax when any of the following applies:
(A) A timely application for reduction in an assessment was filed,
without regard to whether the refund ultimately results from a
judgment or order of a court, an order of a board of equalization or
assessment appeals board, or an assessor's correction to the
assessment roll.
(B) The refund is pursuant to a roll correction resulting from the
determination or adjustment by the assessor or a local assessment
appeals board of a base year value.
(C) The refund results from a correction to the assessment roll
pursuant to Section 4831 or 4876.
(2) Interest on refunds of taxes on property acquired by a public
agency in eminent domain shall accrue from the date of recordation of
the deed.
(3) In all other cases the interest computation period shall
commence on the date of filing a claim for refund or payment of the
tax, whichever is later. However, in the event of the granting of
property tax relief pursuant to Section 69, 69.3, or 170, interest is
not payable on any resulting refund of taxes, provided that payment
of that refund of taxes is made within 120 days after the county
assessor has sent authorization for the reduction to the county
auditor.
(d) The computation of interest shall terminate as of a date
within 30 days of the date of mailing or personal delivery of the
refund payment.
(e) The interest charged shall be apportioned to the appropriate
funds, as determined by the county auditor.
(f) The amendments made to this section by Section 4 of Chapter
801 of the Statutes of 1996 shall apply to all refunds made after
January 1, 1997.
5152. In an action in which the recovery of taxes is allowed by the
court, if the court finds that the void assessment or void portion
of the assessment was made in violation of a specific provision of
the Constitution of the State of California, of this division, or of
a rule or regulation of the board, and the assessor should have
followed the procedures set forth in Section 538 in lieu of making
the assessment, the plaintiff shall be entitled to reasonable
attorney's fees as costs in addition to the other allowable costs.
This section is ancillary only, and shall not be construed to create
a new cause of action nor to be in lieu of any other provision of
law.
5153. Notwithstanding Sections 5150 and 5151, whenever the auditor
has impounded revenues pursuant to subdivision (a) of Section 26906.1
of the Government Code and those revenues are ultimately used to
provide a refund of tax to the affected taxpayer or taxpayers,
interest due to the taxpayer or taxpayers for the period that those
funds were impounded shall be calculated and paid at the rate, or
rates where the applicable rate fluctuated, earned by the county on
those revenues during the period of impoundment.
5150.5. In any action in which the recovery of a penalty assessed
pursuant to paragraph (1), (2), or (3) of subdivision (a) of Section
830 is allowed by the court, the plaintiff shall be entitled to
interest on the penalties for which recovery is allowed, at the
applicable rate or rates in effect from time to time and payable on a
refund of tax as provided in Section 5151. This interest shall be
payable from the date of filing of the claim for refund, but in no
event earlier than the date of payment of the penalty or installments
thereof sought to be refunded, to the date of entry of judgment.
This accrued interest shall be included in the judgment.
5151. (a) Interest at the greater of 3 percent per annum or the
county pool apportioned rate shall be paid, when that interest is ten
dollars ($10) or more, on any amount refunded under Section 5096.7,
or refunded to a taxpayer for any reason whatsoever. However, no
interest shall be paid under the provisions of this section if the
taxpayer has been given the notice required by Section 2635 and has
failed to apply for the refund within 30 days after the mailing of
that notice. For purposes of this section, "county pool apportioned
rate" means the annualized rate of interest earned on the total
amount of pooled idle funds from all accounts held by the county
treasurer, in excess of the county treasurer's administrative costs
with respect to that amount, as of June 30 of the fiscal year
preceding the date the refund is calculated by the auditor. For each
fiscal year, the county treasurer shall advise the Controller of the
county pool apportioned rate, and of computations made in deriving
that rate, no later than 60 days after the end of that fiscal year.
Any interest paid on a refund at a rate provided for by this
subdivision as it read prior to January 1, 2009, shall be deemed to
be correct.
(b) The interest rate provided for in subdivision (a) does not
apply to interest on refunds of those amounts of tax that became due
and payable before March 1, 1993. Interest on refunds of amounts of a
qualified tax shall be paid at that rate provided for by this
section as it read prior to January 1, 1993. As used in this section,
a "qualified tax" means a tax that became due and payable before
March 1, 1993, and had not been refunded as of April 6, 1995. This
subdivision shall not be construed to affect the interest paid on
refunds of those amounts of tax that became due and payable before
March 1, 1993, and have been refunded as of April 6, 1995.
(c) (1) The interest computation period shall commence with the
date of payment of the tax when any of the following applies:
(A) A timely application for reduction in an assessment was filed,
without regard to whether the refund ultimately results from a
judgment or order of a court, an order of a board of equalization or
assessment appeals board, or an assessor's correction to the
assessment roll.
(B) The refund is pursuant to a roll correction resulting from the
determination or adjustment by the assessor or a local assessment
appeals board of a base year value.
(C) The refund results from a correction to the assessment roll
pursuant to Section 4831 or 4876.
(2) Interest on refunds of taxes on property acquired by a public
agency in eminent domain shall accrue from the date of recordation of
the deed.
(3) In all other cases the interest computation period shall
commence on the date of filing a claim for refund or payment of the
tax, whichever is later. However, in the event of the granting of
property tax relief pursuant to Section 69, 69.3, or 170, interest is
not payable on any resulting refund of taxes, provided that payment
of that refund of taxes is made within 120 days after the county
assessor has sent authorization for the reduction to the county
auditor.
(d) The computation of interest shall terminate as of a date
within 30 days of the date of mailing or personal delivery of the
refund payment.
(e) The interest charged shall be apportioned to the appropriate
funds, as determined by the county auditor.
(f) The amendments made to this section by Section 4 of Chapter
801 of the Statutes of 1996 shall apply to all refunds made after
January 1, 1997.
5152. In an action in which the recovery of taxes is allowed by the
court, if the court finds that the void assessment or void portion
of the assessment was made in violation of a specific provision of
the Constitution of the State of California, of this division, or of
a rule or regulation of the board, and the assessor should have
followed the procedures set forth in Section 538 in lieu of making
the assessment, the plaintiff shall be entitled to reasonable
attorney's fees as costs in addition to the other allowable costs.
This section is ancillary only, and shall not be construed to create
a new cause of action nor to be in lieu of any other provision of
law.
5153. Notwithstanding Sections 5150 and 5151, whenever the auditor
has impounded revenues pursuant to subdivision (a) of Section 26906.1
of the Government Code and those revenues are ultimately used to
provide a refund of tax to the affected taxpayer or taxpayers,
interest due to the taxpayer or taxpayers for the period that those
funds were impounded shall be calculated and paid at the rate, or
rates where the applicable rate fluctuated, earned by the county on
those revenues during the period of impoundment.
5150.5. In any action in which the recovery of a penalty assessed
pursuant to paragraph (1), (2), or (3) of subdivision (a) of Section
830 is allowed by the court, the plaintiff shall be entitled to
interest on the penalties for which recovery is allowed, at the
applicable rate or rates in effect from time to time and payable on a
refund of tax as provided in Section 5151. This interest shall be
payable from the date of filing of the claim for refund, but in no
event earlier than the date of payment of the penalty or installments
thereof sought to be refunded, to the date of entry of judgment.
This accrued interest shall be included in the judgment.
5151. (a) Interest at the greater of 3 percent per annum or the
county pool apportioned rate shall be paid, when that interest is ten
dollars ($10) or more, on any amount refunded under Section 5096.7,
or refunded to a taxpayer for any reason whatsoever. However, no
interest shall be paid under the provisions of this section if the
taxpayer has been given the notice required by Section 2635 and has
failed to apply for the refund within 30 days after the mailing of
that notice. For purposes of this section, "county pool apportioned
rate" means the annualized rate of interest earned on the total
amount of pooled idle funds from all accounts held by the county
treasurer, in excess of the county treasurer's administrative costs
with respect to that amount, as of June 30 of the fiscal year
preceding the date the refund is calculated by the auditor. For each
fiscal year, the county treasurer shall advise the Controller of the
county pool apportioned rate, and of computations made in deriving
that rate, no later than 60 days after the end of that fiscal year.
Any interest paid on a refund at a rate provided for by this
subdivision as it read prior to January 1, 2009, shall be deemed to
be correct.
(b) The interest rate provided for in subdivision (a) does not
apply to interest on refunds of those amounts of tax that became due
and payable before March 1, 1993. Interest on refunds of amounts of a
qualified tax shall be paid at that rate provided for by this
section as it read prior to January 1, 1993. As used in this section,
a "qualified tax" means a tax that became due and payable before
March 1, 1993, and had not been refunded as of April 6, 1995. This
subdivision shall not be construed to affect the interest paid on
refunds of those amounts of tax that became due and payable before
March 1, 1993, and have been refunded as of April 6, 1995.
(c) (1) The interest computation period shall commence with the
date of payment of the tax when any of the following applies:
(A) A timely application for reduction in an assessment was filed,
without regard to whether the refund ultimately results from a
judgment or order of a court, an order of a board of equalization or
assessment appeals board, or an assessor's correction to the
assessment roll.
(B) The refund is pursuant to a roll correction resulting from the
determination or adjustment by the assessor or a local assessment
appeals board of a base year value.
(C) The refund results from a correction to the assessment roll
pursuant to Section 4831 or 4876.
(2) Interest on refunds of taxes on property acquired by a public
agency in eminent domain shall accrue from the date of recordation of
the deed.
(3) In all other cases the interest computation period shall
commence on the date of filing a claim for refund or payment of the
tax, whichever is later. However, in the event of the granting of
property tax relief pursuant to Section 69, 69.3, or 170, interest is
not payable on any resulting refund of taxes, provided that payment
of that refund of taxes is made within 120 days after the county
assessor has sent authorization for the reduction to the county
auditor.
(d) The computation of interest shall terminate as of a date
within 30 days of the date of mailing or personal delivery of the
refund payment.
(e) The interest charged shall be apportioned to the appropriate
funds, as determined by the county auditor.
(f) The amendments made to this section by Section 4 of Chapter
801 of the Statutes of 1996 shall apply to all refunds made after
January 1, 1997.
5152. In an action in which the recovery of taxes is allowed by the
court, if the court finds that the void assessment or void portion
of the assessment was made in violation of a specific provision of
the Constitution of the State of California, of this division, or of
a rule or regulation of the board, and the assessor should have
followed the procedures set forth in Section 538 in lieu of making
the assessment, the plaintiff shall be entitled to reasonable
attorney's fees as costs in addition to the other allowable costs.
This section is ancillary only, and shall not be construed to create
a new cause of action nor to be in lieu of any other provision of
law.
5153. Notwithstanding Sections 5150 and 5151, whenever the auditor
has impounded revenues pursuant to subdivision (a) of Section 26906.1
of the Government Code and those revenues are ultimately used to
provide a refund of tax to the affected taxpayer or taxpayers,
interest due to the taxpayer or taxpayers for the period that those
funds were impounded shall be calculated and paid at the rate, or
rates where the applicable rate fluctuated, earned by the county on
those revenues during the period of impoundment.
