Section 26000.  


Latest version.
  • A board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:

    (a) Assessed in any year more than once.

    (b) Assessed by reason of a clerical error for more than its full cash value.

    (c) Computed for assessment on an excessive acreage.

    (d) Assessed while not in the district.

(Added by Stats. 1943, Ch. 372.)