All or any portion of any such special assessment, penalty, or costs heretofore entered, shall on order of the Administrative Board, be cancelled by the Auditor-Controller if uncollected, or refunded by the County Treasurer if collected, if it or they were entered, charged, or paid:
(a) More than once;
(b) Through clerical error;
(c) Through the error or mistake of the Administrative Board, the Director, or the person designated by them to give notice to abate regarding any material fact relevant to the determination of a charge;
(d) Illegally;
(e) The owner of the land was not responsible for the vehicle(s); or
(f) 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.
(Am. Ord. 2996, passed - -1986; Am. Ord. 3283, passed - -1988; Am. Ord. 3349, passed - -1989; Am. Ord. 4401, passed - -2021)