Chapter 4.36
MODIFICATION, REFUND AND CORRECTION

Sections:

4.36.010    Order—Grounds.

4.36.020    Sale certificate of deed cancellation.

4.36.030    Refunds—Generally.

4.36.040    Refunds—Claims.

4.36.050    Sale certificate or collector’s deed corrections.

4.36.060    Corrected certificate or deed—Recordation.

4.36.010 Order—Grounds.

A board shall order the collector to cancel or modify, as may be proper, a tax when it finds that any property has been either:

A.    Assessed in any year more than once;

B.    Assessed by reason of a clerical error for more than its full cash value;

C.    Computed for assessment on an excessive acreage;

D.    Assessed while not in the district;

E.    Assessed when not legally assessable by the district. (Ord. 5 § 210, 1961)

4.36.020 Sale certificate of deed cancellation.

If real property has been sold to the district for nonpayment of any tax levied as described in Section 4.36.010 and a certificate of sale or deed therefor has been recorded, the order of the board canceling the tax shall cancel the certificate or deed and shall be recorded. (Ord. 5 § 211, 1961)

4.36.030 Refunds—Generally.

On order of the board any taxes, penalties or costs thereon, or portions thereof, shall be refunded by the district if they were either:

A.    Paid more than once;

B.    Erroneously or illegally collected. (Ord. 5 § 212, 1961)

4.36.040 Refunds—Claims.

No order for a refund under this chapter shall be made except on a claim both:

A.    Verified by the person who paid the taxes, penalties or costs, his guardian, executor or administrator;

B.    Filed within one year after the making of the payment sought to be refunded. (Ord. 5 § 213, 1961)

4.36.050 Sale certificate or collector’s deed corrections.

When real property has been correctly assessed and sold to the district for delinquent taxes, any misstatement of facts or clerical error appearing in the certificate of sale or in a collector’s deed issued thereon may be corrected by the collector, after a resolution of the board directing the correction, by the issuance of a corrected certificate of sale or deed. (Ord. 5 § 214, 1961)

4.36.060 Corrected certificate or deed—Recordation.

The corrected certificate of sale or deed and a certified copy of the resolution shall be recorded in the office of the recorder of the county in which the land is situated, in the same manner as the original instrument. (Ord. 5 § 215, 1961)