皆さん、次のLA County のTax Specialist in Public Service Divisionのコメントに注目して下さい。Auditor-Controller's Officeがチェックを発行するとの事です。けっこう驚きのリスポンスでしたが、よく考えれば当然かもわかりません。
RE: How can I get a refund from over payment of prorated tax?
"Dear Sir or Madam, I am a Real Estate Broker. As it is seen in many Real Estate transactions now a days, a lot of buyers are buying property with much less price than the seller bought a few years ago. For example, if my client closed escrow on 10/31/2008, he payed the prorated tax from 11/1 to 1/1/2009 through escrow with the assessed price 1/1/2008 which was much higher assessed price than my buyer's purchase price. In this kind of case, can my buyer expect the refund from the Property tax assessor automatically? Or does he have to request by submitting some form? Is there any reverse supplemental tax system for overpayment? It will be very much appreciated if you could kindly respond for my question soon."
Sent: Dec 09 '08 14:56
" Thank you for your inquiry. Your client does not need to request a refund. When a buyer acquires a property for less than the seller's assessed value, The Auditor-Controller's Office will issue the refund representing the overcollection.
Fe Montano,Tax Specialist Public Service Division
L A Co Treasurer/Tax Collector
Tel: (213) 974-2051
Fax; (213) 620-7948