California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS |
Chapter 4. Cancellations |
ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property |
Section 5011.
Latest version.
-
All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made:
(a) More than once.
(b) Erroneously or illegally.
(c) On improvements when the improvements did not exist on the lien date.
(Amended by Stats. 1957, Ch. 155.)