(A) If the taxpayer shall make any clerical error which shall be apparent on the face of the return in computing the tax assessable against him or her, the Finance Director shall correct such error or reassess the proper amount of taxes, and notify the taxpayer of his or her action by mailing to him or her promptly a copy of the corrected assessment, and any additional tax for which such taxpayer may be liable shall be paid within 15 days after the receipt of such statement.
(B) If the amount already paid exceeds that which should have been paid on the basis of the tax so recomputed, the excess so paid shall be immediately refunded to the taxpayer by the Finance Director. The taxpayer may, at his or her election, apply an overpayment credit to taxes subsequently accruing hereunder.
(Ord. passed 11-12-2019)