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• date of the assessment, whichever is later (b) Notwithstanding paragraph (a), above, an unpaid tangible personal property tax assessment may be appealed to the commissioner of the revenue at any time during which such assessment is collectible provided the taxpaver can demonstrate by clear factual evidence that he was not subject to the tax for the year in question. If the commissioner of revenue is satisfied that the assessment is erroneous, and the assessment exceeds the proper amount, the commissioner shall exonerate the applicant from the payment of so much as is erroneously charged. If the assessment is less than the proper amount the commissioner shall assess such applicant with the proper amount. A copy of any correction made shall be certified by the commissioner to the city treasurer. Upon receipt of such correction notice from the commissioner, the treasurer or other collecting official shall forthwith issue a refund or take such other steps as maybe necessary to correct the taxpayer's liability accordingly upon the city's books. In the case of an erroneous assessment that has been satisfied in whole or in part through an involuntary payment, an appeal to the commissioner of revenue must be made within one year from the date of the involuntary payment. If the commissioner is satisfied that the assessment is erroneous, he shall abate the assessment and notify the treasurer or other collecting official of the abatement. Upon receipt of such notice, the treasurer or other collecting official shall forthwith issue a refund. For purposes of this section, "involuntary payment" means a payment received pursuant to Setoff Debt Collection Act, Virginia Code &58.1-520 et seq., or pursuant to Virginia Code &58.1-3952, or pursuant to Article VI of this Chapter. c) If the commissioner of revenue determines that he has erroneously assessed an applicant with any tax under this article, and the assessment has been paid, then the commissioner of revenue shall forward to the city council a certificate that the assessment was erroneous. Upon receipt of such certificate the city council shall direct the city treasurer to refund the excess to the taxpayer, with interest • if authorized. However, the treasurer shall be authorized to approve and issue any refund un to $2,500 as a result of an erroneous assessment, and in such cases it shall not be necessary for the commissioner to transmit a certificate to city council. (d) If any assessment is erroneous because of a mere clerical error or calculation by the assessing official or his staff, the same may be corrected as herein provided, with or without petition from the taxpayer. If the commissioner of revenue is satisfied that any assessment is erroneous because of a clerical error, calculation error, or factual error made in work performed by others in connection with general assessments or general reassessments, then the error may be corrected as herein provided, with or without petition from the taxpaver (e) In any action on application for correction under this section, if so requested by the applicant, the commissioner shall state in writing the facts and law supporting the action on such application and shall mail a copy of wuch writing to the applicant at his last known address. ARTICLE IX: TRANSIENT OCCUPANCY TAX 30-261. Application for correction (a) Any person assessed with any tax authorized by this article, who is aggrieved by any such assessment, may apply to the commissioner of the revenue for a correction thereof within three years • from the last day of the tax year for which such assessment is made, or within one year from the date of Page 8