§ 54-426. Correction of errors and omissions.  


Latest version.
  • (a)

    Validity of assessment. Any informality or irregularity in the proceedings in connection with the levy of a chronic nuisance service assessment shall not affect the validity of the assessment after approval by the city commission. A chronic nuisance service assessment as finally approved by the city commission shall be competent evidence that the assessment was duly levied, made and adopted, and that all other proceedings were duly taken. No act of error or omission on the part of the property appraiser, tax collector, finance director, or other employee of the city shall operate to release or discharge any obligation for payment of a chronic nuisance service assessment imposed by the city under this article.

    (b)

    Correction of errors by finance director. Prior to the delivery of the assessment roll to the tax collector in accordance with F.S. § 197.3632, the finance director shall have the authority at any time to correct any error or omission in applying the assessment to any particular parcel of assessed real property not otherwise requiring the provision of notice pursuant to F.S. § 197.3632. Any such correction shall be considered valid ab initio and shall not affect the enforcement of the chronic nuisance service assessment. Any such correction shall be processed by the finance director and not the property appraiser or tax collector.

(Ord. No. 4350-11, § 2, 9-6-2011)