15-1959. Corrections and revisions of assessments, determinations ofdrainage enhancements and apportionment of costs.
1. In the event that obvious errors or discrepancies should be discovered in any assessment, determination of drainage enhancements or general or special apportionments of cost, the department may correct the same by filing corrected copies of the statement of such assessment, determination or apportionments and following the procedure specified in title 19 of this article.
2. Should such corrections be made, the county legislative body is empowered to levy additional sums on or to give credit to certain parcels to the end that the amount collected from each parcel shall be what it should have been had an error not been made. The county legislative body is also empowered to apply to the department for an adjustment of assessments among the various parts into which an original parcel may have subdivided.
3. The department shall file and record its findings in such cases as amendments to the original or corrected assessments, and shall give notice to the parties affected, but need hold no hearing thereon unless such hearing be demanded by a party affected within ten days after notice is given.
4. None of the above proceedings shall be held to reopen a determination of enhancements or an apportionment of cost, except as to the particular matter involved. Should the department at any time find that a former assessment, determination or apportionment appears with the lapse of time or in the light of new knowledge and experience to have become inequitable, it may so declare by written order and proceed to review the whole matter by following the full procedure laid down in whichever one of the following sections is appropriate: 15-1919, 15-1925, 15-1937 or 15-1939.
Last modified: February 3, 2019