§ 9-77. Correction of errors and omissions.  


Latest version.
  • (a)

    Validity of assessment. Any informality or irregularity in the proceedings in connection with the levy of a police service costs assessment shall not affect the validity of the assessment after approval by the City Council. A police service costs assessment as finally approved by the City Council shall be competent evidence that the assessment was duly levied, made and adopted, and that all other proceedings were duly taken. No error or omission on the part of the property appraiser, tax collector, POD, or other employee of the City shall operate to release or discharge any obligation for payment of a police service costs assessment imposed by the City under this division.

    (b)

    Correction of errors by the POD. Prior to the delivery of the assessment roll to the tax collector, the POD shall have the authority at any time to correct any error or omission in applying the assessment to any particular parcel of assessed real property not otherwise requiring the provision of notice pursuant to state law. Any such correction shall be considered valid ab initio and shall not affect the enforcement of the police service costs assessment. Any such correction shall be made by the POD and not the property appraiser or tax collector.

(Ord. No. 181-H, § 1, 6-11-2015)