Section 14921 Of Article 3. Collection Of Expenses From California Health And Safety Code >> Division 12. >> Part 5. >> Chapter 4. >> Article 3.

. No order for a refund under the foregoing section shall be made except on a claim:
  (a) Verified by the person who paid the special assessment, his guardian, executor, or administrator;
  (b) Filed within three years after making of the payment sought to be refunded. The provisions of this section do not apply to cancellations.