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Section 36833 Of Chapter 3. Collection From California Water Code >> Division 13. >> Part 7. >> Chapter 3.

36833
. No order for a refund under Section 36832 shall be made except upon a claim both:
  (a) Verified by the person who paid the assessment, penalties, or costs, or by his guardian, executor or administrator.
  (b) Filed within three years after the making of the payment sought to be refunded.