Water Code - WAT
DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978]
( Division 11 added by Stats. 1943, Ch. 372. ) PART 10. ASSESSMENTS [25500 - 26677]
( Part 10 added by Stats. 1943, Ch. 372. ) CHAPTER 4. Collection [25925 - 26003]
( Chapter 4 added by Stats. 1943, Ch. 372. ) ARTICLE 4. Modification and Refund of Assessments [26000 - 26003]
( Article 4 added by Stats. 1943, Ch. 372. ) 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.
(Added by Stats. 1943, Ch. 372.)