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A. Correction of Error in Billing of Penalty and Interest. When it is shown to the finance director that a taxpayer has been billed erroneously for tax, tax penalty, or interest because of administrative error by the borough, the finance director may adjust the tax bill accordingly.

B. Correction of Errors in Assessment. The assessor may correct errors or omissions in the roll before the board of equalization hearing. No changes to the roll can be made once the board has certified their actions except:

1. The assessor may correct a manifest clerical error in the assessment roll at any time. A manifest clerical error is a typographical, computational, or other similar error readily apparent from the assessment notice, tax statement or other borough tax and assessment records and made by a borough employee in the performance of typing, record keeping, filing or other similar duties. A manifest clerical error does not require extrinsic evidence to make it clear.

2. The assessor may correct an omission of the roll as described in KIBC 3.35.060(C) at any time.

C. All rights provided by this chapter, including but not limited to rights to appeal and times for making payments, shall be reserved to the person receiving a corrected assessment or tax bill as of the time the new assessment or billing is mailed. [Ord. FY2015-10 §8, 2015; Ord. FY2014-10 §10, 2014; Ord. 82-7-O, 1982; Ord. 78-21-O §3, 1978. Formerly §3.20.086].