§ 4.28.495. Correction of errors made by controller.

A.

Clerical omissions or clerical errors of the city controller, in any assessment book, may, with the written consent of the city attorney be supplied or corrected by the city controller at any time after the delivery of the assessment book to the city assessor, tax and license collector, prior to the transmission to the city controller of the statement required by Section 4.28.315; provided, that where the change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the legislative body shall also be necessary to said change; and provided, further, that where the change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least 5 days' notice in writing of the time when the matter will be heard by the legislative body, and he may at such time present to the legislative body any objections he may have to such change and their decision in the matter shall be conclusive.

B.

The date and nature of every such correction shall be entered on the assessment book opposite the assessment, and the written authority therefor shall be filed by the city controller and preserved by him as a public record, and he shall make the proper charges or credits in his account with the city assessor, tax and license collector.

C.

If a property owner by mistake pays the tax on property other than that intended to be paid and by a duly verified, written demand, containing a complete statement of the details of the transaction, filed with the city assessor, tax and license collector by the person who made the payment, not later than the first day of March of the current fiscal year in which the payment was made, convinces the city assessor, tax and license collector that the payment was intended as payment of taxes on other property and if the city assessor, tax and license collector is satisfied that no guaranty or certificate of title has been issued or transfer of title has been made respecting the property since the payment was credited, a cancellation of the credit and transfer thereof to the property intended may be made by the city assessor, tax and license collector; provided, that the owner of the property from which the credit is to be removed shall be notified by the city assessor, tax and license collector by registered mail at his last known address respecting such change.

D.

The notice shall state that such person may within 10 days after the mailing thereof demand a hearing by the legislative body. Such demand shall be made in duplicate and 1 copy must be filed with the city assessor, tax and license collector, whereupon such body shall set a time for the hearing and its decision shall be conclusive relative to such change.

E.

Credit for the amount paid by applicant shall, if sufficient to pay the same, be transferred on the roll and credited as payment of the taxes against the property to which applicant intended his original payment applied; if not sufficient for such payment, the credit shall be transferred only upon payment by him of the balance necessary to make such payment in full. If the additional payment is not made by him, a transfer of such credit shall not be made hereunder. If the amount mistakenly paid exceeds the amount of the tax against the other property, the excess shall be refunded to the applicant in the same manner as an overcollection of tax.

(Ord. 3235 § 16, 1935; Ord. 3108 § 79, 1933)