Marin County Municipal Code Ch. 3.26 Tax Assessment Errors

The ordinance codified in this chapter is adopted pursuant to the authorities specified in Section 4837.1 of the California Revenue and Taxation Code.

(Ord. 2188 § 1, 1975)

In the event the assessor discovers an error in the assessment roll from fiscal year 1973-74 or any succeeding fiscal year as the term error is defined in Article 1, Chapter 2, of Part 9, Division 1 of the Revenue and Taxation Code, he shall certify such fact to the Marin County auditor-controller and treasurer-tax collector.

(Ord. 2188 § 2, 1975)

In the event of such certification as specified in Section 3.26.020, the treasurer-tax collector of the county of Marin is authorized to collect the additional taxes attributable to the error over a three-year period from the date of the certification without penalty or interest in the event the assessee certifies that payment in the year of discovery would constitute a hardship.

(Ord. 2188 § 3, 1975)

The treasurer-tax collector shall maintain a separate public record listing the current status of all accounts authorized by this chapter.

(Ord. 2188 § 4, 1975)

This chapter shall have no application to taxes arising from escaped assessments where the error causing the escaped assessment was caused by the assessee as determined by the Marin County auditor-controller.

(Ord. 2188 § 5, 1975)

In the event the treasurer-tax collector allows payment of taxes owing to the escaped assessment to be paid over a three-year period as more particularly set forth in Section 2.36.030, he shall require a written promise from the assessee that all such taxes shall become due and payable by the assessee in the event the assessee disposes of any interest in the real property. Such written promise shall be recorded.

(Ord. 2188 § 6, 1975)