This law section explains when a board can order an adjustment to property tax assessments. If a property has been assessed multiple times in a year, assessed too high due to a mistake, overvalued due to incorrect acreage, or taxed while not part of the district, the board can cancel or modify the assessment.

This section states that the board can order the treasurer to refund any assessments, penalties, or related costs if they were paid more than once, collected by mistake or against the law, or if they were paid for property that is not, and never was, part of the district.

To get a refund for assessments, penalties, or costs paid, you must file a claim that is verified by whoever made the payment, or by their legal representative like a guardian or executor. This claim has to be submitted within three years of the payment date.

This law allows the board to instruct the collector to cancel any unpaid assessment on a property if it's transferred to the State or another public agency, making it impossible to collect.