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DIVISION 11. IRRIGATION DISTRICTS 20500-29978›PART 10. ASSESSMENTS 25500-26677›CHAPTER 4. Collection 25925-26003›ARTICLE 4. Modification and Refund of Assessments 26000-26003

§ 26000

California Water Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Water Code

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