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<br />. <br /> <br />. <br /> <br />Section 19-20. Due date on Saturday, Sunday or holiday. <br /> <br />When the due date for any remittance or document required by <br />this chapter falls on a Saturday, Sunday or legal holiday, the <br />remittance or document shall not be due until the next succeeding <br />day which is not a Saturday, Sunday or legal holiday. <br />(1981, Ord. No. 6l3,sec.20.) <br /> <br />Section 19-21. Changes, etc., in assessment lists. <br /> <br />Except as specifically provided in this chapter, no changes in, <br />additions to or deductions from, the real property tax assessments <br />on the assessment lists prepared as provided in section 19-28 shall <br />be made except to add thereto property or assessments which may have <br />been omitted therefrom, or to deduct therefrom adjustments on <br />account of duplicate assessments and [clerical]departmental errors, <br />such as but not limited to. transposition in figures, typographical <br />errors and errors in calculation. <br />(1981,Ord. No. 613, sec.2l.) <br /> <br />Section 19-22. Adjustments and refunds. <br /> <br />(a) This subsection shall apply to taxes assessed and collected <br />under this chapter. <br /> <br />(1) In the event of adjustments on account of duplicate <br />assessments and [clerical]departmental errors, such as but not <br />limited to. transposition in figures, typographical errors, and <br />errors in calculations, the adjustments may be entered upon the <br />records although the full amount appearing on the records prior <br />to such adjustment has been paid. <br /> <br />(2) There may be refunded in the manner provided in subsection <br />(b) of this section any amount collected in excess of the <br />amount appearing on the records as adjusted, or any amount <br />constituting a duplication of paYment in whole or in part. <br /> <br />(3) Whenever any real property is deemed by the director to be <br />exempt. except for the minimum tax. from taxation under section <br />19-87, if there shall have been paid prior to the effective <br />date of the exemption any real property taxes applicable to the <br />period following the effective date of the exemption, there <br />shall be refunded to the nonprofit or limited distribution <br />mortgagor owning the property in the manner provided in <br />subsection (b) all amounts representing the real property <br />taxes. except for the minimum tax. which have been paid on <br />account of the property and attributable to the period <br />following the effective date of the exemption. <br /> <br />(4) No such adjustment for refund or taxes owed shall be <br />entered on the records [nor refund made] except within two <br />years after the end of the tax year in which the amount to be <br />refunded was due and payable, unless a written application for <br /> <br />-11- <br />