Property taxation: replicated tax payments: return.

Existing property tax law requires a county to return a replicated tax payment to the tendering party within 60 days following the receipt of the replicated tax payment. This bill would authorize an owner of record to instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record. By changing the manner in which tax collectors return replicated tax payments, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute.