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| UNCLAIMED PROPERTY TAX REFUNDS California Revenue and Taxation Code sections 5097 and 5102 provide that property tax refunds which remain unclaimed for four (4) years may be transferred (escheated) to the county general fund on order of the board of supervisors. At the end of the four-year period, those items in excess of $15 must be published as notification that the money will become the property of the county after a designated date if it is left unclaimed. Escheatment to the general fund occurs if a verified claim is not filed by the designated date forty-five days after the date of publication. After this date, money left unclaimed will become the property of the county and can no longer be claimed. CLAIM PROCESS The County of San Diego Treasurer-Tax Collector is currently in possession of Unclaimed Property Tax Refunds. Unclaimed property tax refunds consist of warrants (checks) that remain uncashed for a period of more than six months, usually resulting from warrants that are returned as undeliverable by the postal service. Often the payee has moved and does not leave a forwarding address or the forwarding order has expired. In addition, warrants may remain uncashed for any number of reasons including lost or destroyed. There are three easy steps to claim your refund. STEP 1 STEP 2 STEP 3
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