{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5011","citation":"Rev. & Tax. Code, § 5011","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 4. Cancellations [4985. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4"},{"name":"ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-1.5"}],"history":"Amended by Stats. 1957, Ch. 155.","effective":null,"html":"<p>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:</p><p>(a) More than once.</p><p>(b) Erroneously or illegally.</p><p>(c) On improvements when the improvements did not exist on the lien date.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellation-of-assessments-on-state-assessed-property-5011","source":"California Legislative Information bulk export (pubinfo)"}