§ 78-87. Correction of errors and omissions.

(a)

No act of error or omission on the part of the property appraiser, tax collector, county coordinator, board, or their deputies or employees, shall operate to release or discharge any obligation for payment of an EMS tax assessment levied by the board under the provision of this article.

(b)

When it shall appear that any EMS tax assessment should have been levied under this article against a parcel of property benefited by the provision of emergency medical services, facilities, or programs, but that such property was omitted from the EMS tax assessment roll; or such property was erroneously taxed; or was not listed on the tax roll as an individual parcel of property as of the effective date of the EMS tax assessment roll approved by the annual rate resolution for any upcoming fiscal year, the board 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 78-80, levy the applicable EMS tax assessment for the fiscal year in which such error or omission is discovered, in addition to the applicable EMS tax assessment due for the prior two fiscal years. Such EMS tax assessment shall constitute a lien against benefitted 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 division 3 of this article, and shall be deemed perfected on the date of adoption of the resolution levying the omitted, delinquent, or corrected taxes.

(c)

Prior to the delivery of the EMS tax assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the county coordinator 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 an EMS tax assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the EMS tax 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 EMS tax assessment levied 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 coordinator and not the property appraiser or tax collector.

(d)

After the EMS tax 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 coordinator.

(Ord. No. 03-10, § 2.12, 8-5-2003)