Wat. Code, § 26000 · Article 4. Modification and Refund of Assessments
Wat. Code, § 26000
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1943, Ch. 372.
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=WAT§ionNum=26000.
- Text hash
- sha256 f71c72597b32b3e14954f36ede75c60e4e7cfaadad552e3ba2056edb07fafdba
- 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.