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A. The Assembly may correct manifest clerical errors in an assessment notice, tax statement or other Borough tax record at any time. A manifest clerical error is a typographical, computational, or other similar error readily apparent from the assessment notice, tax statement or other Borough tax record and made by a Borough employee in the performance of their typing, record keeping, filing or other similar duties.

B. If the Borough discovers a manifest clerical error, then the Mayor shall take reasonable steps to notify the taxpayer of the taxpayer’s right to file a claim. To obtain relief from a manifest clerical error made by the Borough, whether discovered by the Borough or the taxpayer, the taxpayer must file a claim with the Borough Assessor, briefly describing the manifest clerical error and stating the relief sought. The Borough Assessor shall investigate the claim and if the Borough Assessor determines that there is a manifest clerical error, then the Borough Assessor shall correct the manifest clerical error. If the Borough Assessor determines that there is not a manifest clerical error, then the Borough Assessor shall present the claim and the report of the investigation to the Mayor who will forward the claim and report to the Assembly for action. (Ord. 2019-09 § 2, 2019; Ord. 86-094 § 4, 1986; Ord. 86-024 § 5, 1986. 2004 Code § 3.28.010.)