Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1.5. Cancellation of Assessments on State-assessed Property

Section 5011

5011. Grounds for cancellation. 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.

History.—Added by Stats. 1951, p. 3218, in effect September 22, 1951. Stats. 1957, p. 768, in effect September 11, 1957, added "of state assessed property" following "assessment."