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