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• the assessment, whichever is later. (b) If the commissioner of revenue determines that he has erroneously assessed an applicant with any tax under this article, and the assessment has not been paid into the city treasury, then the commissioner shall exonerate the applicant from the payment of so much tax as is erroneously charged. If the tax 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 up 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. (c) If any assessment under this article 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 taxpayer. (d) 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. • 30-294. Auolication 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 the assessment, whichever is later. bl If the commissioner of revenue determines that he has erroneously assessed an applicant with any tax under this article, and the assessment has not been paid into the city treasury, then the commissioner shall exonerate the applicant from the payment of so much tax as is erroneously charged. If the tax 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 taxpaver, with interest if authorized. However, the treasurer shall be authorized to approve and issue any refund up 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. (c) If any assessment under this article 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 taxpayer. • (d) In any action on application for correction under this section, if so requested by the applicant, Page 9