Sutter County |
Code of Ordinances |
Appendix 100. REVENUE AND TAX |
Chapter 120. DISASTER REASSESSMENT RELIEF |
§ 120-100. REFUND OF EXCESS TAXES
Latest version.
Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of the California Revenue and Taxation Code, as an erroneously collected tax or by order of the board of supervisors without the necessity of a claim being filed pursuant to Chapter 5.