2007 California Revenue and Taxation Code Article 1.5. Cancellation Of Assessments On State-assessed Property

CA Codes (rtc:5011-5014)

5011.  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.


5012.  The date and nature of the cancellation shall be entered in
the records of the board.



5013.  The board shall transmit a statement of the cancellation to
the auditor of the county or city in which the property is located.



5014.  The auditor shall enter the cancellation on the roll of the
county or city and shall file and preserve the statement of the
cancellation as a public record.  The auditor shall make any
necessary changes in his account with the tax collector.