§ 4.28.390. Cancellation of taxes or penalties.

Any uncollected tax, or portions thereof, or penalty or costs thereon, heretofore or hereafter assessed, charged or levied more than once, or erroneously or illegally, or upon that portion of an assessment found to be in excess of the actual cash value of the property assessed, by reason of a clerical error of the city assessor, tax and license collector, or upon an assessment for improvements on land when such improvements did not in fact exist at the time the tax became a lien, or upon an assessment of property which after the time the tax became a lien was acquired and owned by the United States of America, city, county, state, school district or other political subdivision and which, because of such public ownership, is not subject to sale for delinquent taxes, may, upon satisfactory proof thereof, be canceled by the city controller upon the order of the legislative body of the city with the written consent of the city attorney; provided, that no cancellation shall be made of such charges on property exempt from taxation in event of failure to comply with the provisions of law, if any, relative to the manner of claiming such exemption. If real property has been sold to the city for nonpayment of any tax levied as described in this section, and a certificate of sale or deed therefor has been issued to the city and the city has not disposed of the property so sold, the legislative body of the city shall also direct the city controller to cancel the certificate of sale or deed so issued.

(Ord. 3756 § 1, 1943: Ord. 3108 § 60, 1933)