§ 10.5-16. Correction of errors and omissions.  

Latest version.
  • (a) No act of error or omission on the part of the property appraiser, tax collector, city manager, city commission, or their deputies or employees, shall operate to release or discharge any obligation for payment of a fire protection assessment imposed by the city commission under the provision of this chapter.

    (b) When it shall appear that any fire protection assessment should have been imposed under this chapter against a parcel of property specially benefited by the provision of fire protection services, facilities, or programs, but that such property was omitted from the assessment roll; or such property was erroneously assessed; or was not listed on the tax roll as an individual parcel of property as of the effective date of the assessment roll approved by the annual rate resolution for any upcoming fiscal year, the city commission may, upon provision of a notice by mail provided to the owner of the omitted or erroneously assessed parcel in the manner and form provided in section 10.5-9, impose the applicable fire protection assessment for the fiscal year in which such error or omission is discovered, in addition to the applicable fire protection assessment due for the prior two (2) fiscal years. Such fire protection assessment shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided in this chapter 10.5, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments.

    (c) Prior to the delivery of the assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the city manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the owner of any property subject to a fire protection assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the fire protection assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the fire protection assessment imposed under the provisions of this chapter. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the city manager and not the property appraiser or tax collector.

    (d) 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 correcting errors and insolvencies on the tax roll upon timely written request and direction of the city manager.

(Ord. No. 2008-26, § 1, 8-4-08)