Bishop, McIntosh & McIntosh v. Molmen

Opinion

GRODIN, J.

The Revenue and Taxation Code provides, in section 5096, subdivision (b) that on order of a county’s board of supervisors, property taxes which have been “[erroneously or illegally collected” are to be refunded. Section 5097 provides, however, that “(a) No order for a refund .. . shall be made, except on a claim: ... (2) Filed within four years after making of the payment sought to be refunded or within one year after the mailing of notice as prescribed in Section 2635, whichever is later.” Section 2635 provides that “The tax collector shall give notice by letter to the…