§ 110-130. Correction of errors and omissions.

(a)

No act of error or omission on the part of the property appraiser, tax collector, county manager, assessment coordinator, council or their deputies or employees, shall operate to release or discharge any obligation for payment of an assessment imposed by the council under the provisions of this article. Any errors or omissions may be corrected at any time by the council, or its designee, and when so corrected shall be considered valid ab initio and shall in no way affect the enforcement of the assessment imposed under the provisions of this article.

(b)

When it shall appear that any assessment should have been imposed under this article against a lot or parcel of property specially benefited by the project, but that such property was omitted from the assessment roll, the council may, upon provision of appropriate notice as set forth in this division, impose the applicable assessment against such benefited property. The assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district or municipal taxes and nonad valorem assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and may be recorded as provided in section 110-121 and collected as provided in division 4 hereof.

(c)

The council shall have the authority at any time, upon its own initiative or in response to a timely filed petition from the owner of any property subject to an assessment, to correct any error or omission in the adoption of any assessment roll, or in the implementation of this article, including, but not limited to, an error in inclusion or exclusion of any property.

(Ord. No. 94-19, Art. I, § 3(Art. 3, § 3.20), 12-15-94)