§ 4-1064. CANCELLATION OR REFUND OF ASSESSMENT.

If a special assessment, penalty or cost was entered, charged, or paid:

(a)

More than once;

(b)

Through clerical error;

(c)

Through the error or mistake of the Board of Supervisors or of the officer, board or commission designated to give notice or to order abatement of the nuisance, in respect to any material fact, including the case where the cost report rendered and confirmed as hereinbefore provided shows the county abated the weeds or rubbish but such is not the actual fact;

(d)

Illegally; or

(e)

On 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;

all or any portion of the assessment, penalty or costs shall, on order of the Board of Supervisors, be cancelled by the auditor if uncollected, or, refunded by the County Treasurer if collected, except no refund will be made in the case provided for in subsection (e) of this section.