Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5011 — Cancellation of Assessments on State-Assessed Property
Cal. Rev. & Tax. Code § 5011
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 5011 — Cancellation of Assessments on State-Assessed Property is in force in the current edition of the Code, and nothing recorded condemns it.
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.