California Health and Safety Code 14920 – All or any portion of any such special assessment, penalty or costs …
All or any portion of any such special assessment, penalty or costs heretofore or hereafter entered, shall on order of the board of supervisors be canceled by the auditor if uncollected, or, except in the case provided for in subdivision (e) hereof, refunded by the county treasurer if collected, if it or they were entered, charged or paid:
(a) More than once;
Terms Used In California Health and Safety Code 14920
- County: includes city and county. See California Health and Safety Code 14
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: means the State of California, unless applied to the different parts of the United States. See California Health and Safety Code 23
- Weeds: as used in this part , means vegetation growing upon streets, sidewalks, or private property in any county, including any fire protection district and may include any of the following:
California Health and Safety Code 14875
(b) Through clerical error;
(c) Through the error or mistake of the board of supervisors or of the officer, board or commission designated by them to give notice or to destroy the weeds, in respect to any material fact, including the case where the cost report rendered and confirmed as hereinbefore provided shows the county abated the weeds but such is not the actual fact;
(d) Illegally;
(e) On property acquired after the lien date by the State or by any county, city, school district or other political subdivision and because of this public ownership not subject to sale for delinquent taxes.
(Added by Stats. 1941, Ch. 69.)