Cal. Rev. & Tax. Code § 5011

Current through the 2023 Legislative Session.

Section 5011 - Cancellation of assessment of state-assessed property

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.

Ca. Rev. and Tax. Code § 5011

Amended by Stats. 1957, Ch. 155.