Section 273.

CA Rev & Tax Code § 273 (2019) (N/A)
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If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United States and serving outside of the United States between the lien date and 5 o’clock p.m. on February 15 of any year, the veterans’ exemption may be claimed pursuant to Section 252 or 253 without regard to the time limit specified in Section 255. If the veterans’ exemption is claimed pursuant to the preceding sentence, any tax, or penalty or interest thereon for any fiscal year commencing during the calendar year in which the exemption is claimed, on property to the amount of one thousand dollars ($1,000) owned by the person to whom the veterans’ exemption was available for that fiscal year, shall be canceled or refunded.

(Amended by Stats. 1997, Ch. 941, Sec. 5. Effective January 1, 1998.)