§ 3. Supplemental assessment.

If the tax assessor and collector shall discover any real or personal property which was subject to taxation for any previous year, and which from any cause has escaped taxation for the year, he/she shall assess the same in a supplement to his/her next assessment roll at the same rate under which such property should have been assessed for such year, stating the year, and the taxes thereon shall be collected the same as other assessments; provided, that such supplement roll may be made at any time and reported to the city council for its approval, and any number of such rolls may be made that may be necessary. The taxes assessed in such supplement rolls for years previous to the approval of such rolls shall be due at once upon the approval of such rolls by the city council and such taxes may bear interest at the rate specified by statute from the date on which the same would have been delinquent if levied and assessed, and if the same shall not be paid within thirty (30) days after the date of such approval, the tax assessor and collector shall proceed to collect the same as provided by this Charter and applicable state law. Provided, that a misnomer of or failure to name the owner in the assessment rolls shall not affect the validity of the assessment of any taxes; and provided, further, that when such taxes have not been attempted to be assessed for such previous year, such taxes shall bear interest only from date of the approval of the supplemental rolls. The tax assessor and collector may in any year reassess property which, because of irregularity in the assessment of any previous year, may have been improperly assessed; such reassessment shall be at the value at which it should have been assessed in any such year, and property owners of such property shall take notice of such reassessment, if made prior to the first of April of any year, but if made after such date, notice shall be given by the tax assessor and collector of the raising of an assessment. Any property owner whose property has been reassessed may appeal to the board of equalization as in case of an original assessment.

(Ord. No. 5567, § 3, 1-23-89; Ord. No. 2013-9464, Amd. 6, 5-22-13)