California Code, Revenue and Taxation Code - RTC § 5105

(a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met:

(b) This section shall become operative in a county only if the board of supervisors of the county adopts a resolution or ordinance approving the operation of this section.