Rev. & Tax. Code, § 5011 · Article 1.5. Cancellation of Assessments on State-Assessed Property
Rev. & Tax. Code, § 5011
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1957, Ch. 155.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5011.
- Text hash
- sha256 be82ba2958260255d49a4827ef8f80c21b621920e21be1c1894394a6c15006ea
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.