{"data":{"id":"us-ca/wat-26000","jurisdiction":"us-ca","citation":"WAT § 26000","heading":"","body":"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:\n(a) Assessed in any year more than once.\n(b) Assessed by reason of a clerical error for more than its full cash value.\n(c) Computed for assessment on an excessive acreage.\n(d) Assessed while not in the district.","path":["Water Code - WAT","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.]"],"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":"f71c72597b32b3e14954f36ede75c60e4e7cfaadad552e3ba2056edb07fafdba","source_id":"us-ca","stale":false,"prev":"us-ca/wat-25987","next":"us-ca/wat-26001"},"notice":"GroundRules: Original legal text. Not legal advice."}