{"data":{"id":"us-ca/rtc-5011","jurisdiction":"us-ca","citation":"RTC § 5011","heading":"","body":"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:\n(a) More than once.\n(b) Erroneously or illegally.\n(c) On improvements when the improvements did not exist on the lien date.","path":["Revenue and Taxation Code - RTC","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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"be82ba2958260255d49a4827ef8f80c21b621920e21be1c1894394a6c15006ea","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4992","next":"us-ca/rtc-5012"},"notice":"GroundRules: Original legal text. Not legal advice."}