Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if: (a) Paid more than once. (b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20). (c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid. (d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20). (e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer.
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