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R EAL P ROPERTY T AXES §19-19
<br />Section 19-19. Evidence, tax records as.
<br />In respect of any tax imposed or assessed under this chapter, the administration of
<br />which is within the scope of the director’s duties and except as otherwise specifically
<br />provided in the law imposing the tax, the notices of assessments, records of
<br />assessments, and lists or other records of payments and amounts unpaid prepared by or
<br />under the authority of the director, or copies thereof, shall be prima facie proof of the
<br />assessment of the property or person assessed, the amount due and unpaid, and the
<br />delinquency in payment and that all requirements of law in relation thereto have been
<br />complied with.
<br />(1983 CC, c 19, art 1, sec 19-19; am 1997, ord 97-84, sec 1.)19-19
<br />Section 19-20. Due date on Saturday, Sunday or holiday.
<br />When the due date for any remittance or document required by this chapter falls on
<br />a Saturday, Sunday or legal holiday, the remittance or document shall not be due until
<br />the next succeeding day which is not a Saturday, Sunday or legal holiday.
<br />(1983 CC, c 19, art 1, sec 19-20; am 1997, ord 97-84, sec 1.)19-20
<br />Section 19-21. Changes, etc., in assessment lists.
<br />Except as specifically provided in this chapter, no changes in, additions to or
<br />deductions from, the real property tax assessments on the assessment lists prepared as
<br />provided in section 19-28 shall be made except to add thereto property or assessments
<br />which may have been omitted therefrom, or to deduct therefrom adjustments on account
<br />of duplicate assessments and departmental errors, such as but not limited to,
<br />transposition in figures, typographical errors and errors in calculation.
<br />(1983 CC, c 19, art 1, sec 19-21; am 1997, ord 97-84, sec 1.)19-21
<br />Section 19-22. Adjustments and refunds.
<br />(a) This subsection shall apply to taxes assessed and collected under this chapter.
<br />(1) In the event of adjustments on account of duplicate assessments and
<br />departmental errors, such as but not limited to, transposition in figures,
<br />typographical errors, and errors in calculations, the adjustments may be
<br />entered upon the records although the full amount appearing on the records
<br />prior to such adjustment has been paid.
<br />(2) There may be refunded in the manner provided in subsection (b) of this section
<br />any amount collected in excess of the amount appearing on the records as
<br />adjusted, or any amount constituting a duplication of payment in whole or in
<br />part
<br />(3) Whenever any real property is deemed by the director to be exempt, except for
<br />the minimum tax, from taxation under section 19-87, if there shall have been
<br />paid prior to the effective date of the exemption any real property taxes
<br />applicable to the period following the effective date of the exemption, there
<br />shall be refunded to the nonprofit or limited distribution mortgagor owning
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<br />19-11
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