§ 78-18. Correction of errors and omissions.

(a)

No act of error or omission on the part of the property appraiser, tax collector, county administrator, board, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of a service assessment imposed by the board under the provision of this article.

(b)

When it shall appear that any service assessment should have been imposed under this article against a lot or parcel of property specially benefited by the provision of a service, facility, or program, but such property was omitted from the assessment roll, the board may, upon provision of appropriate notice as set forth in this division, impose the applicable service assessment for the fiscal year in which such error is discovered, in addition to the applicable service assessment due for the prior two fiscal years. Such total service assessment shall become delinquent if not fully paid upon the expiration of 90 days from the date of the adoption of said resolution. The service assessment so imposed shall constitute a lien against such 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 and may be collected as provided in division 3 hereof.

(c)

Prior to the delivery of the assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the county administrator 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 assessed property, to correct any error in applying the service assessment apportionment method to any particular 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 service assessment imposed under the provisions of this article. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the county administrator 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 county administrator.

(Ord. No. 2004-03, § 2.12, 7-6-2004)