California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5011
All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made:
(a)More than once.
(b)Erroneously or illegally.
(c)On improvements when the improvements did not exist on the lien date.
Source: official text