(A) No act of error or omission on the part of the City Commission, City Manager, Property Appraiser, Tax Collector, City Clerk, or their respective deputies or employees, shall operate to release or discharge any obligation for payment of any local improvement and essential service assessment imposed by the City Commission under the provisions of this chapter.
(B) The number of assessment units attributed to a parcel of property may be corrected by any time by the City Manager. Any such correction which reduces a local improvement and essential service assessment shall be considered valid from the date on which the local improvement and essential service assessment was imposed and shall in no way affect the enforcement of the local improvement and essential service assessment imposed under the provisions of this chapter. Any such correction which increases a local improvement and essential service assessment or imposes a local improvement assessment on omitted property shall first require notice to the affected owner in the manner described in § 38.24, providing the date, time and place that the City Commission will consider confirming the correction and offering the owner an opportunity to be heard.
(C) After the local improvement and essential service 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 errors and insolvencies for ad valorem taxes.
(Ord. 1166, passed 6-2-05)