§ 68-2. Abatement of tax by director of finance.

The director of finance may, at any time prior to the sale of any lot or tract of land for delinquent taxes, or suit brought for tangible personal property taxes, abate any particular tax because the tax has been paid, or for mistake in entering it against the wrong lot or tract, or in case of any personal tax against the wrong person, and correct any mistake in computing or extending any tax so entered. Upon the advice of the city attorney the director of finance shall abate any city tax on real or personal property that the city attorney determines is legally unenforceable because the time to file suit to enforce the lien has expired under the statute of limitations. The director of finance shall in each case make a permanent record of the action in making such abatements and corrections and shall at once certify the abatements and corrections to the proper custodian of the books, who shall at once note such action on the proper land or personal tax book and other proper records of the city, in such a way as to show clearly what has been done, and when, but without erasing or altering the prior entries of taxes on the book or record.

(Ord. No. 150531 , § 2, 7-9-15)