SECTIONS 26000-26003 - California Statutes

WATER CODE

SECTION 26000-26003

26000. 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.

26001. On order of the board any assessments, penalties or costs
thereon, or portions thereof, shall be refunded by the treasurer if
they were either:
(a) Paid more than once.
(b) Erroneously or illegally collected.
(c) Paid with respect to property not in the district and which
has never been in the district.

26002. No order for a refund under this article shall be made
except upon a claim both:
(a) Verified by the person who paid the assessments, penalties, or
costs, his guardian, executor, or administrator.
(b) Filed within three years after the making of the payment
sought to be refunded.

26003. The board may order the collector to cancel the uncollected
assessment on any property which because of transfer to the State or
another public agency is determined to be uncollectible.