Section 5011.
Cal. Revenue and Taxation Code - RTC § 5011.
in effectAll 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026