§ 11-10. Correction of errors and omissions.

(a)

No act or error or omission on the part of the property appraiser, tax collector, town manager, town council, or their deputies or employees, shall operate to release or discharge any obligation for payment of a fire protection assessment imposed by the town council under this chapter.

(b)

When a fire protection assessment should have been imposed under this chapter against a parcel of property specially benefited by the provision of fire rescue services, facilities, or programs, but that such property was omitted from the assessment roll, or such property erroneously assessed, or was not listed on the tax roll as an individual parcel of property as of the effective date of the assessment roll approved by the town council for any upcoming fiscal year, the town council may, upon provision of a notice by mail provided to the owner of the omitted or erroneously assessed parcel in the manner and form provided in section 11-7, impose the applicable fire protection assessment for the fiscal year in which such error or omission is discovered, in addition to the applicable fire protection assessment due for the prior two fiscal years. Such fire protection assessment shall constitute a lien against assessed property equal in rank and dignity with the liens of the state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles, and claims in and to or against the real property involved, shall be collected as provided herein, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments.

(Ord. No. 2015-07, § 1, 6-9-2015)