An assessor has the authority to correct a clerical error or omission in
a property assessment within the time period that state law allows
(Chapter 203 - Sec. 12-60). An assessor also has the authority to issue a
certificate of correction regarding personal property within a
specified time period and to issue corrections regarding certain motor
vehicles (Chapter 203 - Section 12-57).
If a correction occurs
after a tax payment is made, a taxpayer may send a written request for a
refund of an overpayment to the tax collector, not later than three
years from the date the tax was due (Chapter 204 - Sec. 12-129). State
law provides a more extensive time period for the recovery of a tax
overpayment by a member of the United States armed forces or a surviving
spouse or sole surviving parent of certain veterans (Chapter 204 - Sec.