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 "[e]rroneously 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...
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