California Water Code § 26000

Water Code
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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.

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