{"code":"WAT","codeName":"Water Code","section":"26000","citation":"Wat. Code, § 26000","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","url":"https://blackletter.si/water-code/division-11"},{"name":"PART 10. ASSESSMENTS [25500. - 26677.]","url":"https://blackletter.si/water-code/division-11/part-10"},{"name":"CHAPTER 4. Collection [25925. - 26003.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-4"},{"name":"ARTICLE 4. Modification and Refund of Assessments [26000. - 26003.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-4/article-4"}],"history":"Added by Stats. 1943, Ch. 372.","effective":null,"html":"<p>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:</p><p>(a) Assessed in any year more than once.</p><p>(b) Assessed by reason of a clerical error for more than its full cash value. </p><p>(c) Computed for assessment on an excessive acreage.</p><p>(d) Assessed while not in the district.</p>","text":"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: (a) Assessed in any year more than once. (b) Assessed by reason of a clerical error for more than its full cash value. (c) Computed for assessment on an excessive acreage. (d) Assessed while not in the district.","otherVersions":[],"url":"https://blackletter.si/water-code/modification-and-refund-of-assessments-26000","source":"California Legislative Information bulk export (pubinfo)"}