§ 4-3-285. Correction of errors and omissions.

(a)

No act of error or omission on the part of the property appraiser, tax collector, county administrator, clerk, board or their directors or employees, shall operate to release or discharge any obligation for payment of an assessment imposed by the board under the provision of this article. Any errors or omissions may be corrected at any time by the board, or its designee, and when so corrected shall be considered valid ab initio and shall in no way affect the enforcement of the assessment imposed under the provisions of this article.

(b)

When it shall appear that any assessment should have been imposed under this article against a lot or parcel of property specifically benefited by the fire protection services provided within the benefit unit, but that such property was omitted from the assessment roll, the board may, upon provision of appropriate notice set forth in this section, impose the applicable assessment for the fiscal year in which such error is discovered, in addition to the applicable assessments due for the prior two (2) fiscal years. Such total assessments shall become delinquent if not fully paid upon the expiration of ninety (90) days from the date of the adoption of such resolution. The 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 liens, encumbrances, titles and claims in and to or against the real property involved and may be recorded as provided herein and collected as provided herein.

(c)

The board shall have the authority at any time, upon its own initiative or in response to a timely filed petition from the owner of any property subject to an assessment under this article, to correct any error or omission in the adoption of any assessment roll, or in the implementation of this article, including, but not limited to, an error in inclusion or exclusion of any property.

(Ord. No. 2010-013, § 1, 3-9-10)