All or any portion of any such special assessment, penalty, or cost entered pursuant hereto, shall on order of the Board of Supervisors be cancelled 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;
(b) Through clerical error;
(c) Through the error or mistake of the Board of Supervisors or the Public Officer in respect to any material fact;
(d) Illegally;
(e) On land 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.
(Ord. 1497, passed - -1969)