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California · Through 2026-09-13

RTC § 5011

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
  4. CHAPTER 4. Cancellations [4985. - 5091.]
  5. ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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