§ 556-B — Correction of certain errors, substantial in number and identical in nature

§ 556-b. Correction of certain errors, substantial in number and\nidentical in nature. 1. If the same clerical error as defined in\nparagraph (b), paragraph (d) or paragraph (e) of subdivision two of\nsection five hundred fifty of this title, or the same unlawful entry as\ndefined in paragraph (b) of subdivision seven of section five hundred\nfifty of this title, occurs with respect to a substantial number of\nparcels in the preparation of a tax roll, such clerical error or\nunlawful entry shall be corrected as provided in this section.\n 2. One application, in triplicate, shall be filed with the county\ndirector of real property tax services, on behalf of all owners of\nproperty affected by the clerical error or the unlawful entry described\nin subdivision one of this section. Such application shall be on a form\nand contain such information as may be prescribed by the commissioner.\n 3. (a) The county director, within ten days of the receipt of an\napplication filed pursuant to this section, shall investigate the\ncircumstances of the claimed clerical error or unlawful entry and shall\nforthwith issue a written report, notifying the tax levying body of his\nfindings with respect thereto. If the tax levying body determines that\nthe claimed clerical error or unlawful entry has occurred, it shall\nimmediately issue an order setting forth the corrected taxes, directing\nthe officer having jurisdiction of the tax roll to correct such roll.\n (b) An applicant and all owners of property affected by the clerical\nerror or unlawful entry, provided the application was filed with the\ncounty director within the period when taxes may be paid without\ninterest, may pay the corrected tax as determined by the tax levying\nbody without interest, if payment is made within eight days of the date\non which the corrected tax bill is mailed.\n 4. Upon issuance of the order prescribed by subdivision three of this\nsection, the tax levying body shall order the refund of any excess taxes\npaid or credit against an outstanding tax with respect to said error or\nunlawful entry. The amount of any taxes, including relieved school\ntaxes, so refunded or credited shall be a charge upon each municipal\ncorporation, special district or school district to the extent provided\nin section five hundred fifty-six of this title, and the procedure for\nmaking the refund or crediting the tax shall be as prescribed in such\nsection.\n 5. One copy of an approved application and the order with respect\nthereto shall be annexed to the tax roll and warrant, or filed therewith\nin accordance with section fifteen hundred eighty-four of this chapter,\nby the officer having jurisdiction of the roll and shall become a part\nthereof.\n 6. In the case of an application which has been rejected, the tax\nlevying body shall mail a copy thereof to the applicant.\n