Sec. 715.212. - Correction of Errors and Omissions.

(a) No act of error or omission on the part of the Property Appraiser, Tax Collector, Mayor, Council, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of a Service Assessment imposed by the City Council under the provision of this Chapter. (b) When it shall appear that any Service Assessment should have been imposed under this Chapter 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 City Council may, upon provision of appropriate notice as set forth in this Article, impose the applicable Service Assessment for the Calendar Year in which such error is discovered, in addition to the applicable Service Assessment due for the prior three Fiscal or Calendar Years. 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, which lien shall be deemed perfected on the date of adoption of the Ordinance imposing the Service Assessments. The Service Assessments may be collected as provided in Part 3 hereof. (c) Prior to the delivery of the Assessment Roll to the Property Appraiser or Tax Collector in accordance with the Uniform Assessment Collection Act, the Mayor 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 Chapter. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the Mayor and not, the Property Appraiser or Tax Collector. (d) After the Assessment Roll has been delivered to the Property Appraiser or 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 Mayor. (Ord. No. 2010-444-E, § 1)