Section 14920 Of Article 3. Collection Of Expenses From California Health And Safety Code >> Division 12. >> Part 5. >> Chapter 4. >> Article 3.
14920
. All or any portion of any such special assessment, penalty
or costs heretofore or hereafter entered, shall on order of the board
of supervisors be canceled by the auditor if uncollected, or, except
in the case provided for in subdivision (e) hereof, refunded by the
county treasurer if collected, if it or they were entered, charged or
paid:
(a) More than once;
(b) Through clerical error;
(c) Through the error or mistake of the board of supervisors or of
the officer, board or commission designated by them to give notice
or to destroy the weeds, in respect to any material fact, including
the case where the cost report rendered and confirmed as hereinbefore
provided shows the county abated the weeds but such is not the
actual fact;
(d) Illegally;
(e) On property acquired after the lien date by the State or by
any county, city, school district or other political subdivision and
because of this public ownership not subject to sale for delinquent
taxes.