§ 52.19. Correction of Errors and Omissions.

(A)

No act of error or omission on the part of the Council, Assessment Coordinator, Property Appraiser, Tax Collector, Clerk, or their deputies or employees, shall operate to release or discharge any obligation for payment of any Assessment imposed by the Council under the provisions of this Ordinance.

(B)

The number of Assessment Units attributed to a parcel of property may be corrected at any time by the Assessment Coordinator. Any such correction which reduces an Assessment shall be considered valid from the date on which the Assessment was imposed and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an assessment on omitted property shall first require notice to the affected owner at the address shown on the Tax Roll notifying the owner of the date, time and place that the Council will consider confirming the correction and offering the owner an opportunity to be heard.

(C)

After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications or corrections thereto shall be made in accordance with the procedures applicable to errors and insolvencies for ad valorem taxes.

(Ord. of 1-22-1996, Doc. #29102)