A. If any property owner believes there is an error in either the Los Angeles County Assessor's assigned land use code, dwelling units, or acreage or if there are unique characteristics particular to the parcel in question that could warrant an adjustment to the land use type, dwelling units, or taxable acreage, the property owner may file an appeal with the Director. The Director shall review the appeal and make a final decision.
B. Appeals for any upcoming fiscal year shall be submitted to the Director prior to March 1 preceding such fiscal year. Appeals for parcel taxes previously placed on the secured property tax roll and paid in full shall be submitted to the Director within six months of payment being made and the Director may correct the database based on his or her findings and, if applicable, issue a refund.
C. Appeals for parcel taxes previously placed on the secured property tax roll and not paid in full shall be submitted to the Director, and, if applicable and permitted by the Los Angeles County Auditor-Controller, the Director may correct the secured property tax roll based on his or her findings. The property owner shall be responsible for the payment of all processing costs related to the correction of the secured property tax roll.
(Ord. 2016-013 § 1 (part))