Sec. 12-60. Correction of clerical error in assessment.
Sec. 12-60. Correction of clerical error in assessment. Any clerical omission or
mistake in the assessment of taxes may be corrected according to the fact by the assessors
or board of assessment appeals, not later than three years following the tax due date
relative to which such omission or mistake occurred, and the tax shall be levied and
collected according to such corrected assessment. In the event that the issuance of a
certificate of correction results in an increase to the assessment list of any person, written
notice of such increase shall be sent to such person's last-known address by the assessor
or board of assessment appeals within ten days immediately following the date such
correction is made. Such notice shall include, with respect to each assessment list corrected, the assessment prior to and after such increase and the reason for such increase.
Any person claiming to be aggrieved by the action of the assessor under this section
may appeal the doings of the assessor to the board of assessment appeals as otherwise
provided in this chapter, provided such appeal shall be extended in time to the next
succeeding board of assessment appeals if the meetings of such board for the grand list
have passed. Any person intending to so appeal to the board of assessment appeals may
indicate that taxes paid by him for any additional assessment added in accordance with
this section, during the pendency of such appeal, are paid "under protest" and thereupon
such person shall not be liable for any interest on the taxes based upon such additional
assessment, provided (1) such person shall have paid not less than seventy-five per cent
of the amount of such taxes within the time specified or (2) the board of assessment
appeals reduces valuation or removes items of property from the list of such person so
that there is no tax liability related to additional assessment.
(1949 Rev., S. 1735; P.A. 90-101, S. 1; P.A. 95-283, S. 35, 68.)
History: P.A. 90-101 added limitation that any clerical omission or mistake may not be corrected later than three years
following the tax due date and related provision re increase in notice of the assessment and procedure for appeal to the
board of tax review, including payment under protest during pendency of the appeal; P.A. 95-283 replaced board of tax
review with board of assessment appeals, effective July 6, 1995.
Limitations on power conferred. 102 C. 210. Clerical omissions or mistakes do not include errors of substance. 136 C.
29. Cited. 179 C. 712. Cited. 195 C. 48; Id., 587. Cited. 204 C. 336. Cited. 240 C. 469. Cited. 242 C. 727.
Cited. 33 CA 270.
No time limit for making correction. 4 CS 391.