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.010 Any assessment erroneously made may be canceled or reduced so as to correct any error, and the tax paid on account thereof, not including any penalties or interest, may be refunded to the person who paid the assessment, in accordance with the following procedure:
.0101 A claim of error may be filed with the City Clerk at any time before the expiration of one year following April tenth of the tax year in which such assessment appears or would first appear on the tax bill for the affected property. Such claim shall be in writing, in such form and detail as shall be required by the City Clerk and shall be verified.
.0102 Any claim filed shall be forwarded to the designated officer for review and report to the Finance Director. If the designated officer shall determine that such assessment was erroneously made, in whole or in part, the Finance Director shall request the Orange County Board of Supervisors to direct the County Auditor-Controller to correct the tax rolls as to the affected property by removing or reducing the erroneous assessment, and the direction of the Finance Director shall be authority for the Auditor-Controller so to correct the tax rolls. If such assessment shall have been paid, the part determined to be erroneously levied shall be refunded to the person who paid the same, by the Finance Director. In lieu of proof otherwise, the Finance Director may presume that the person or persons to whom the abatement cost was assessed was the person or persons who paid the same.
.0103 Any claimant whose claim is not favorably acted upon in whole or in part within sixty days after the filing of the same, or whose claim is denied in whole or in part by the Finance Director, may, within ten days after such denial or after the expiration of such period, appeal such denial or failure to act favorably to the City Council by written letter filed with the City Clerk.
.0104 The City Council shall consider such disputed assessment at an open meeting, upon reasonable notice to the claimant, and shall afford the claimant an opportunity to be heard. If the City Council shall find the disputed assessment to be erroneous in whole or in part, it may direct the Finance Director to correct the assessment accordingly, to cause the tax rolls to be corrected, and to make a refund of any portion of the assessment paid, all in the manner as hereinabove provided for such corrections and refunds.
.0105 Not later than thirty days after the correction of any assessment or refund of any moneys hereunder, except by direction of the City Council, the Finance Director shall transmit to the City Council a report of such action, together with the report of the designated officer.
.020 Whenever the tax rolls have been corrected or a refund has been made hereunder by reason of an erroneous assessment, a corrected written report of the type required by Section 6.16.120 relating to the work for which such erroneous assessment was levied may be prepared by the officer who prepared the original report. Such report shall show the cost of abatement upon, or in front of the lot where the work has been done and shall state that it is proposed to assess such cost against such lot. A copy of such corrected report shall be mailed to the owner of the lot as shown upon the current assessment roll. (Ord. 6430 § 1 (part); March 6, 2018.)