California Revenue and Taxation Code § 5097.3

Revenue and Taxation Code
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Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5.

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