ARTICLE 4. Modification and Refund of Assessments

Article 4 added by Stats. 1943, Ch. 372.

§§ 26000–26003 · 4 sections

• § 26000 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…
• § 26001 On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either: (a) Paid more…
• § 26002 No order for a refund under this article shall be made except upon a claim both: (a) Verified by the person who paid the assessments, penalties, or costs, his…
• § 26003 The board may order the collector to cancel the uncollected assessment on any property which because of transfer to the State or another public agency is…