Alameda Municipal Code § 3-48 Corrections Generally

As used in this division, taxes shall mean and include assessments collected at the same time and on the same manner as City taxes.

(Ord. No. 535 N.S. § 3-911)

All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, may be cancelled by the Auditor on order of the City Council with the written approval of the City Attorney if it was levied:

a. More than once.

b. Erroneously or illegally.

c. On a portion of an assessment in excess of the cash value of the property by reason of the Assessor's clerical error.

d. On improvements when the improvements did not exist on the lien date.

e. On property acquired after the lien date by the United States of America, the State, County, City or a district or other political subdivision and because of this public ownership exempt from further taxation when cancellation is requested as provided by law, except when acquired by sale and deed for taxes.

Except in the case specified in paragraph e., the correct amount due on the assessment shall be paid before the tax is cancelled.

(Ord. No. 535 N.S. § 3-912; Ord. No. 798 N.S.)

On discovery that any property is assessed more than once for the same year, after payment of all charges justly due on the property, the Tax Collector shall certify the facts to the Auditor and City Council. The erroneous assessments and charges thereon shall be cancelled on the roll and, if carried there, the tax sales book in the same manner that a tax may be cancelled.

(Ord. No. 535 N.S. § 3-913)

a. When it can be ascertained from the books, maps, records or papers in the offices of the Auditor or Assessor or City Clerk or Tax Collector what was originally intended or what should have been entered, errors or omissions in the roll or delinquent list or any tax proceeding may be corrected or supplied by the Auditor with the written approval of the City Attorney and the Tax Collector at any time after the assessment period and before the sale to the City for taxes.

b. Such changes or corrections may be so made whether or not the same will increase or decrease the amount of taxes due.

(Ord. No. 535 N.S. §§ 3-914, 3-915)

The Auditor shall:

a. Enter the date and nature of every correction on the roll.

b. File the written authority for the correction as a public record.

c. Make the necessary changes in his/her account with the Tax Collector.

(Ord. No. 535 N.S. § 3-916)

On order of the City Council with the written approval of the City Attorney, if all proceedings leading up to a sale or deed are correct, the Tax Collector may correct a misstatement of facts or clerical error in:

a. The entry of a sale to the City by new entry replacing the erroneous entry.

b. A tax deed by issuance of a new or amended deed.

As far as practicable, the new or amended tax deed shall be the same as the original except where corrected.

(Ord. No. 535 N.S. § 3-917)

If tax sold property has been erroneously resold to the City or tax deeded property is erroneously resold or redeeded to the City, the Tax Collector may cancel the erroneous sale or deed on order of the City Council with the written approval of the City Attorney.

(Ord. No. 535 N.S. § 3-918)

If the taxes on any property are entered on the roll as a lien on real property on which they are not legally a lien, the Auditor shall certify the facts to the City Council. On order of the City Council, with the written approval of the City Attorney, the Auditor shall cancel the entry and shall re-enter it as follows:

a. If the assessee has real property sufficient in the Assessor's opinion to secure the taxes, as a lien on this property.

b. Where there is not sufficient real property to secure the taxes:

1. If it is state assessed property, on the secured roll.

2. In all other cases, on the unsecured roll.

(Ord. No. 535 N.S. § 3-919)

If any error is carried into any publication or mailing of notice, the amended publication or notice may be republished or mailed, or, in lieu thereof, notice of the correction may be given by publication or mailing.

(Ord. No. 535 N.S. § 3-9110)

The new publication or mailing shall be in the same manner as the original.

(Ord. No. 535 N.S. § 3-9111)

If any act is to be done within a specified time after the original publication or mailing, the new publication or mailing shall specify the time when the act may be done. This time is whichever is the later of the following:

a. The time originally specified.

b. One (1) week after the new publication or mailing.

(Ord. No. 535 N.S. § 3-9112)

a. If property is sold or deeded to the City for taxes, and the taxes have been paid or were not legally a lien on the property, the sale and deed shall be cancelled by the Auditor on order of the City Council with written approval of the City Attorney.

b. If property is sold or deeded to the City for taxes and the tax or assessment is legally cancelled, the City Council shall order the Auditor to cancel the sale and deed when the tax is cancelled.

(Ord. No. 535 N.S. § 3-9114)

When a tax or sale or deed is legally cancelled the Auditor shall make notation of the fact on the roll and on the tax sales bookend shall notify the Tax Collector and Assessor. When a deed is cancelled, the Auditor shall also notify the County Recorder of the fact.

(Ord. No. 535 N.S. § 3-9115)