California Revenue and Taxation Code Section 5011

CA Rev & Tax Code § 5011 (2017)  

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.)

Last modified: October 25, 2018