§ 33021
61 words·~1 min read·
/ca/public-utilities-code/33021A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding Section 5097 of the Revenue and Taxation Code, any petition or claim for refund seeking an exclusion of real property or the reduction of an assessment on any grounds for the 2004–05 fiscal year or in any subsequent fiscal year pursuant to this chapter shall be filed within two years after the making of the payment sought to be refunded.