Code Section Group

Water Code - WAT


  ( Division 15 added by Stats. 1951, Ch. 336. )

PART 7. ASSESSMENTS [51200 - 51894]

  ( Part 7 added by Stats. 1951, Ch. 336. )

CHAPTER 6. Cancellation, Refund and Reapportionment of Assessments [51800 - 51894]

  ( Chapter 6 added by Stats. 1951, Ch. 336. )

ARTICLE 4. Erroneous Assessments and Invalid Calls [51870 - 51872]
  ( Article 4 added by Stats. 1951, Ch. 336. )


Any assessment erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment thereof.

(Added by Stats. 1951, Ch. 336.)


When an assessment has been levied upon district lands and any installment of the assessment called by the board or by the county treasurer is adjudged invalid by any court of competent jurisdiction, payments of the installment, including penalties and interest, made by any person before the call was adjudged invalid, may be credited by the treasurer of the county where the assessment list is filed on the assessment on which the invalid call was paid, and shall be applied to the payment of any subsequently called installment of the assessment on the parcel or upon demand, the county treasurer shall refund the amount of the installment adjudged invalid to the person who made the payment.

(Amended by Stats. 1953, Ch. 805.)


When a parcel is sold by the county treasurer for nonpayment of a call of an installment of any assessment which is thereafter adjudged invalid by a court of competent jurisdiction, the court shall have power to set aside any and all proceedings or acts taken or had in connection with such sale and to cancel any certificate of sale and any deed made in pursuance of the sale.

(Added by Stats. 1951, Ch. 336.)

WATWater Code - WAT4.