§ 11-153. Correction of errors and omissions.

(a)

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

(b)

When it shall appear that any excessive bulk waste assessment should have been imposed under this article against a parcel of real property specially benefited by the collection of excessive bulk waste, but that such parcel of real property was omitted from the annual excessive bulk waste assessment roll or was not listed on the tax roll as an individual parcel of property as of the effective date of the annual excessive bulk waste assessment roll approved by the final assessment resolution for any upcoming fiscal year, the board may, upon proper notice include the excessive bulk waste assessment on a subsequently adopted annual excessive bulk waste assessment roll. Such excessive bulk waste assessment shall constitute a lien against such parcel of real 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, encumbrances, titles, and claims in and to or against the real property involved, shall be collected as provided in this article, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments.

(c)

Prior to the delivery of the annual excessive bulk waste assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the county manager 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 real property subject to an excessive bulk waste assessment, to correct any error in applying the excessive bulk waste assessment apportionment method to any particular parcel of real 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 excessive bulk waste assessment imposed under the provisions of this article. All requests from affected real property owners for any such changes, modifications or corrections shall be referred to, and processed by, the county manager and not the property appraiser or tax collector.

(d)

After the annual excessive bulk waste 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 inconsistencies on the tax roll upon timely written request and direction of the county manager.

(Ord. No. 18-016, § 13, 4-3-18)