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Earlier editions: 2020-112018-112026-09

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 · 2026-10 edition · updated 2026-10-04 · 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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