Article 4 - Modification and Refund of Assessments

Sections (4)

Added by Stats. 1943, Ch. 372.

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

Amended by Stats. 1968, Ch. 780.

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

Amended by Stats. 1968, Ch. 780.

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

Added by Stats. 1957, Ch. 475.

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.