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.
(Amended by Stats. 1968, Ch. 780.)
Last modified: October 25, 2018