Section 26001 Of Article 4. Modification And Refund Of Assessments From California Water Code >> Division 11. >> Part 10. >> Chapter 4. >> Article 4.

. On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:
  (a) Paid more than once.
  (b) Erroneously or illegally collected.
  (c) Paid with respect to property not in the district and which has never been in the district.