California § 5105 - Notwithstanding Section 5097, an order for refund of taxes or assessments authori
Full text of California Public Contract Code - PCC § 5105 — Notwithstanding Section 5097, an order for refund of taxes or assessments authori, with citation guidance and answers to common questions.
§ 5105. Notwithstanding Section 5097, an order for refund of taxes or assessments authori
(a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met: (1) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied. (2) The amount of the refund is less than ten thousand dollars ($10,000). (b) This section shall become operative in a county only if the board of supervisors of the county adopts a resolution or ordinance approving the operation of this section.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 5105
What does Public Contract Code - PCC § 5105 cover?
Section 5105 ("Notwithstanding Section 5097, an order for refund of taxes or assessments authori") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 5105?
A common citation format is "Public Contract Code - PCC § 5105" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 5105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.