Section 26906 Of Article 1. Duties Generally From California Government Code >> Division 2. >> Title 3. >> Part 3. >> Chapter 4. >> Article 1.
26906
. Any money other than taxes erroneously paid into the county
treasury may be returned to the person paying it in upon a warrant
drawn by the auditor on the order of the board of supervisors based
upon such voucher as shows proper evidence of the facts. The board of
supervisors may, by resolution, authorize the auditor to act in lieu
of and with the same authority as the board of supervisors in
ordering the return of such money. If the board of supervisors
authorizes the auditor to make such refunds in lieu of and with the
same authority as the board, the auditor shall periodically, but not
less than annually, file a report with the board listing all such
refunds.