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. 12-128).
