Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division VIII — REFUNDS AND CORRECTIONS
Alameda Municipal Code § 3-51 Jurisdictional Errors
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-51 · Text as of 2026-10-04
3-51.1 - Invalid Tax; Notice to Council.¶
If the collection of a delinquent tax cannot be enforced because of any jurisdictional error in the assessment of real property or in any subsequent step up to and including the termination of the right of redemption, the Tax Collector or the Auditor shall certify the facts to the City Council.
(Ord. No. 535 N.S. § 3-941)
3-51.2 - Cancellation of Sale or Deed.¶
If any sale or deed for taxes is rendered invalid by the error, it shall be cancelled in the same manner that a tax may be cancelled.
(Ord. No. 535 N.S. § 3-942)
3-51.3 - Notice to Assessee.¶
a. If any portion of the property was taxable for the year for which collection cannot be enforced and the tax is unpaid, the City Clerk shall send a notice to the last assessee of the property respecting the jurisdictional error.
b. The notice shall state that the error will be corrected and the collection of the proper tax enforced unless cause is shown why such action should not be taken. The notice shall also state that the assessee may demand a hearing by the City Council within ten (10) days after the notice is sent. If demanded, the City Council shall set a time for the hearing and its decision in the matter is final.
(Ord. No. 535 N.S. §§ 3-943, 3-944)
3-51.4 - Procedure to Correct Error.¶
a. The City Council shall order the necessary steps taken to correct the error. The officials whose duty it was to perform the steps originally shall comply with this order.
b. If an error or omission of or defect in publishing or sending any notice, the City Council shall order the corrected notice to state the facts requiring the new notice and the time within which the taxpayer shall do any acts dependent on the notice.
c. The property shall be entered on the roll and treated like property escaping assessment in the last preceding assessment period and discovered at the time the corrections are completed, except that:
The assessment shall be the corrected assessment for each year for which the collection of delinquent taxes could not be enforced.
The amount charged against the property before computation of the regular delinquent penalties on the roll on which it is entered shall be the corrected tax for each year for which the collection of delinquent taxes could not be enforced.
(Ord. No. 535 N.S. §§ 3-945—3-947)
3-51.5 - Time Limit.¶
There is no limit on the time within which an error may be corrected under this section.
(Ord. No. 535 N.S. § 3-948)
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