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the commissioner shall state in writing the facts and law supporting the action on such application and <br />shall mail a copy of wuch writing to the applicant at his last known address. <br />ARTICLE XI - SHORT TERM RENTAL TAX <br />30-325. Application for correction <br />() Any person assessed with any tax authorized by this article, who is aggrieved by any such <br />assessment, may apply to the commissioner of the revenue for a correction thereof within three years <br />from the last day of the tax year for which such assessment is made, or within one year from the date of <br />the assessment, whichever is later. <br />(b) If the commissioner of revenue determines that he has erroneously assessed an applicant with <br />any tax under this article, and the assessment has not been paid into the city treasury, then the <br />commissioner shall exonerate the applicant from the payment of so much tax as is erroneously charged. <br />If the tax has been paid, then the commissioner of revenue shall forward to the city council a certificate <br />that the assessment was erroneous. Upon receint of such certificate the city council shall direct the city <br />treasurer to refund the excess to the taxpayer, with interest if authorized. However, the treasurer shall be <br />authorized to approve and issue any refund up to $2,500 as a result of an erroneous assessment, and in <br />such cases it shall not be necessary for the commissioner to transmit a certificate to city council. <br />(c) If any assessment under this article is erroneous because of a mere clerical error or <br />calculation by the assessing official or his staff, the same may be corrected as herein provided, with or <br />• without petition from the taxpayer. If the commissioner of revenue is satisfied that any assessment is <br />erroneous because of a clerical error, calculation error, or factual error made in work performed by others <br />in connection with general assessments or general reassessments, then the error may be corrected as <br />herein provided, with or without petition from the taxpayer. <br />(d) In any action on application for correction under this section, if so requested by the anplicant, <br />the commissioner shall state in writing the facts and law supporting the action on such application and <br />shall mail a cony of wuch writing to the applicant at his last known address. <br />Approved by Council <br />November 1, 1999 <br />i <br />&LVrk of City Cou cil <br />• <br />Page 10 <br />