(a) If the defendant has paid any amount for which, as between the plaintiff and defendant, the plaintiff is liable under this article, the plaintiff shall pay to the defendant a sum equal to such amount.
§ 1268.430.Liability of Plaintiff If Defendant Has Paid
Title 7. Eminent Domain Law · Chapter 11. Postjudgment Procedure · Article 5. Proration of Property Taxes · Enacted 1975 · no amendments on record · Last verified July 29, 2026
In one sentenceSection 1268.430 requires the agency to reimburse a defendant who already paid taxes for which the agency is liable, claimed through a cost bill, either at the ordinary time for costs if the agency took possession before judgment, or within 30 days after the agency took title if it did not.
Full Text of § 1268.430
(b) The amount the defendant is entitled to be paid under this section shall be claimed in the manner provided for claiming costs and at the following times:
(1) If the plaintiff took possession of the property prior to judgment, at the time provided for claiming costs.
(2) If the plaintiff did not take possession of the property prior to judgment, not later than 30 days after the plaintiff took title to the property.
Plain-English Summary
Sometimes the owner keeps paying property taxes out of habit or caution even after the agency's liability under § 1268.410 has kicked in. This section makes sure that owner gets reimbursed rather than absorbing a cost that belongs to the agency.
If the defendant has paid an amount for which the agency is liable under this article, the agency has to pay the defendant a matching sum back. The defendant claims that reimbursement the same way costs are claimed generally, but the timing depends on when the agency took possession. If the agency possessed the property before judgment, the defendant claims the tax reimbursement at the same time it would ordinarily claim costs. If the agency didn't take possession before judgment, the defendant instead has a fixed window: no later than 30 days after the agency took title to the property.
Frequently Asked Questions
What if the defendant already paid taxes the agency was liable for?
The agency must pay the defendant a sum equal to that amount.
How does the defendant claim reimbursement for taxes already paid?
In the manner provided for claiming costs, through a cost bill.
When must the defendant make that claim?
At the time provided for claiming costs if the agency took possession before judgment, or no later than 30 days after the agency took title if it did not take possession before judgment.
Amendment History
Added by Stats. 1975, Ch. 1275.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
Also known as: reimbursement taxes paid eminent domain californiacost bill tax reimbursement condemnation