Section 26002 Of Article 4. Modification And Refund Of Assessments From California Water Code >> Division 11. >> Part 10. >> Chapter 4. >> Article 4.

. No order for a refund under this article shall be made except upon a claim both:
  (a) Verified by the person who paid the assessments, penalties, or costs, his guardian, executor, or administrator.
  (b) Filed within three years after the making of the payment sought to be refunded.