Section 60328 Of Chapter 4. Collection Of Assessments From California Water Code >> Division 18. >> Part 6. >> Chapter 4.
60328
. The board shall authorize, and the district shall make,
refunds in whole or in part of replenishment assessments theretofore
paid, to any producer who has erroneously overstated his production
of ground water in any sworn statement for a quarterly period
required under the provisions of Section 60326, and who has overpaid
his replenishment assessment for that quarter, but only upon
compliance by the producer with the procedure hereinafter set forth
and within the time hereinafter provided.
Any such producer, within one year of the last day for filing of
the said sworn statement for the quarterly period in question, may
file a verified application with the district on a form to be
furnished by the district, containing such information as the
district may require, requesting a refund of that portion of any
replenishment assessment claimed to have been paid by reason of that
producer's erroneous overstatement of ground water production. If
incomplete information is contained in said application, or if the
board desires other or further information than called for by that
application, the same shall also be furnished by a verified statement
within 30 days of mailing of written notice of request therefor to
the producer at his address as shown by the district's records, or
the application shall be deemed abandoned. Such request by the board
shall not cause any application otherwise timely filed to be
considered as not filed within said one-year period. The board may
authorize, and the district may pay, any refund claimed without a
hearing thereon, but no application shall be denied in whole or in
part without a hearing being accorded to the applicant in which he
shall have the burden of proof. Any determination by the board on any
matter in connection with said application shall be final and
conclusive upon the producer.
Any refund authorized to be paid under the provisions of this
section may be paid only out of moneys realized from replenishment
assessments levied pursuant to Section 60317, then or thereafter
raised. Upon election of the producer, any refund determined by the
board to be owing may be credited to the producer against any
subsequent replenishment assessments which might become due and owing
from him. No refunds shall be made except as authorized by this
section.