§ 33-23. Correcting defects in assessments.  


Latest version.
  • If for any year the assessment of any tract of land is irregular, either because several lots or tracts were assessed together and valued as one tract or from any other cause, the city assessor and collector of taxes may at any time reassess such land and value each tract separately or cure and correct the irregularity. The correction, when made, shall be entered on the tax rolls for the year the property is so reassessed and such reassessment when made shall be as binding and legal as if originally assessed as corrected.

(Code 1960, § 20-24)