Section 26000 Of Article 4. Modification And Refund Of Assessments From California Water Code >> Division 11. >> Part 10. >> Chapter 4. >> Article 4.

. 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.