Tax Type
Local Taxes
Property Tax
Description
Correction of Erroneous Assessment
Topic
Local Power to Tax
Local Taxes Discussion
Taxpayers' Remedies
Date Issued
03-27-1974
The commissioner of revenue may correct an erroneous assessment only if he made the error. In a situation inwhich a parcel of property was incorrectly appraised as residential property by the board of assessors, the error can be corrected only by a court. Application for this correction can be filed by either the taxpayer or the commissioner of revenue (if he feels an obvious error has been made).
Attorney General's Opinion