DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 4. Cancellations 4985-5091›ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property 5011-5014
§ 5011
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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.)
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