A. 
All or any portion of any uncollected tax, penalty or costs, heretofore or hereafter levied, may, on satisfactory proof, be canceled by the Director of Finance on order of the City Council with the written consent of the City Attorney if it was levied or charged:
1. 
More than once.
2. 
Erroneously or illegally.
3. 
Excessively because of insufficient statutory exemptions allowed.
4. 
On a portion of an assessment in excess of the cash value of the property by reason of the Assessor's clerical error.
5. 
On improvements when the improvements did not exist on the lien date.
6. 
On the property acquired after the lien date by the State or by any County, City, school district or other political subdivision and because of this public ownership not subject to sale for delinquent taxes.
7. 
On property acquired after the lien date by the United States of America, if such property upon such acquisition becomes exempt from taxation under the laws of the United States.
B. 
General Provisions.
1. 
If any cancellation described in this section is for less than $100.00 it can be made without Council order by the Director of Finance upon the written consent of City Attorney. The Director of Finance shall in writing each month report to the City Council the amounts of such cancellations together with the names of recipients and reasons therefor.
2. 
No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
3. 
When an assessment or taxes are legally canceled, if the property has been sold or deeded for the taxes, the City Council shall order:
a. 
The Recorder to cancel the certificate of sale and the deed to the City.
b. 
The Director of Finance to cancel the sale and enter the fact and date of the cancellation on the margin of the delinquent roll opposite the description of the property.
(Prior code § 8-023.2)
A. 
All taxes, penalties or costs thereon paid more than once or erroneously or illegally collected or any tax paid upon an assessment in excess of the actual cash value of the property so assessed by reason of clerical error as to the excess in such cases, or any tax paid upon an erroneous assessment, or improvement upon real estate not in fact in existence when said tax became a lien, may by order of the City Council be refunded by the Director of Finance.
B. 
General Provisions.
1. 
If such refund is less than $100.00 it can be made without Council order by the Director of Finance after approval by the City Attorney. The Director of Finance shall in writing each month report to the City Council the amounts of refunds under $100.00 together with the names of recipients and reasons therefor.
2. 
No order for a refund under this section shall be made except on a claim signed and verified by the person who paid the tax, his or her guardian, executor or administrator and filed within three years after making of the payment sought to be refunded.
3. 
If the City Council rejects a claim for refund in whole or in part, the person who paid the taxes, his or her guardian. executor, or administrator may within six months after such rejection commence an action in the superior court against the City to recover the taxes which the City Council has refused to refund.
4. 
No action shall be commenced or maintained under this section unless a claim for refund shall have been filed in compliance with the provisions of this section, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.
(Prior code § 8-023.2)
When the Director of Finance discovers that any property has been assessed more than once for the same year, he or she must collect only the taxes justly due and make return of the facts by his or her certificate to the City Council. The Council shall thereupon pass a resolution directing the Director of Finance to cancel such double assessment by an entry on the assessment book, and also upon the delinquent list, should such double assessment be carried therein. If the property assessed under such double assessment has been sold to the City and a certificate of sale or deed therefor has been issued to the City, the Council shall, by resolution, further direct the County Recorder to cancel such erroneous certificate of sale and deed so issued, before the City has disposed of the property thereby conveyed, provided no cancellation of a double assessment certificate of sale or deed shall be made in any case until the taxes, penalties, costs and other charges by law against the property on one of such assessments shall have been paid. In case the Director of Finance issues an erroneous certificate, sale or deed to any property upon which the taxes have been fully paid for the year therein mentioned, such fact shall be certified to the City Council by the Director of Finance and thereupon said Council shall by resolution authorize the County Recorder to cancel such erroneous certificate or deed.
(Prior code § 8-023.3)
When real property has been erroneously assessed and sold to the City for delinquent taxes, misstatements of facts or clerical errors occurring or appearing in the certificate of sale or in the deed issued thereon may be corrected by the Director of Finance by resolution of the City Council directing the correction by the issuance of a new or amended certificate of sale or tax deed. Such amended certificate or deed shall be made out in the same form as the original, excepting as to the correction of the error and shall also contain a statement giving the reasons for the issuance of such amended certificate or deed.
(Prior code § 8-023.4)
Clerical errors or omissions or defects in descriptions, or defects in form, in any assessment book when it can be ascertained from the assessment book or from the City Assessor's maps or block books, or from the list furnished by the property owner, what was intended to be assessed, or what should have been assessed, may, upon the written consent of the City Attorney be supplied or corrected by the City Assessor at any time after the assessment was made and prior to the sale for delinquent taxes.
(Prior code § 8-023.5)