§ 53-02 Clerical Errors and Errors in Description.
RCNY § 53-02
(a)The Commissioner of Finance may correct any assessment or tax that is erroneous due to a clerical error that is purely ministerial in nature.
(b)The Commissioner of Finance may correct any assessment or tax that is erroneous due to an error of description of a property that is: (1) purely ministerial in nature; or (2) the result of a mistaken conclusion of fact that can be unambiguously resolved by reference to documents or information created by a City agency as of the taxable status date of the applicable tax year.
(c)Notwithstanding any other provision of this chapter, a clerical error or error of description does not include: (1) any discretionary act or an act based in whole or in part on an individual’s judgment; or (2) any interpretation of law, regulation or policy. (Added City Record 6/16/2016, eff. 7/16/2016; amended City Record 12/23/2024, eff. 1/5/2025)
