Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter7. ASSESSMENT OF TAXES GENERALLY. |
Article1. General Provisions. |
§40-7-9. Assessor authorized to correct error in computing taxes due.
Latest version.
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Whenever a manifest error is found in the calculation of the amount of taxes due or any mechanical error is found by the tax assessor in computing the tax due upon an assessment legally made, he is authorized to correct the same in his records; provided, that he file in the record the proper evidence to support his action.