Correctable Assessment Errors
The Assessor has the duty to correct any errors including any omission in the listing, description, classification or assessed value of property. However, the types of errors which may be corrected are severely limited consisting primarily of obvious clerical mistakes, involving no judgment or discretion and are apparent from the face of the official tax and assessment records. The Assessor may also correct errors made in the class of the property. The Assessor may not correct errors in judgment as relate to the value of the property.
Errors may be correctable by the Assessor prior to March 1st of the second year following the tax year in question. Taxpayers have forty five (45) days to file a direct appeal to the State Board of Equalization regarding the correction of any error which resulted in an increase in the assessment.
A taxpayer may also request the Assessor to correct an error. If the Assessor refuses to make the correction, the taxpayer may file a direct appeal to the State Board of Equalization within forty five (45) days from the date of the Assessor’s refusal.
