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(B) When it shall appear that any Assessment should have been <br />imposed under this Ordinance against a lot or parcel of property specially <br />benefited by the provision of a service, facility, program, or Local <br />Improvement, but such property was omitted from the Assessment Roll, the <br />Board may, upon provision of appropriate notice as set forth in this <br />Ordinance, impose the applicable Assessment for the Fiscal Year in which <br />such error is discovered, in addition to the applicable Assessment due for the <br />prior two Fiscal Years. The Assessment so imposed shall constitute a lien <br />against such property equal in rank and dignity with the liens of all state, <br />county, district, or municipal taxes and special assessments, and superior in <br />rank and dignity to all other prior liens, mortgages, titles and claims in and to <br />or against the real property involved, shall be collected as provided in Part IV <br />hereof, and shall be deemed perfected on the date of adoption of the <br />resolution imposing the omitted or delinquent assessments. <br />(C) The County Administrator shall have the authority at any time, <br />upon his or her own initiative or in response to a timely filed petition from the <br />Owner of any Assessed Property, to correct any error in applying the <br />Assessment apportionment method to any particular property not otherwise <br />requiring the provision of notice pursuant to the Uniform Assessment <br />Collection Act. Any such correction that reduces an Assessment shall be <br />considered valid ab initio and shall in no way affect the enforcement of the <br />Assessment imposed under the provisions of this Ordinance. Any such <br />correction which increases an Assessment or imposes an Assessment on <br />omitted property shall first require notice to the affected owner in the manner <br />described in Sections 206.18 and 206.19 or 206.33 and 206.34 hereof, as <br />applicable, providing the date, time and place that the Board will consider <br />confirming the correction and offering the owner an opportunity to be heard. <br />requests, from—affected _;property owners for any ::..such,.;changes, <br />modifications or corrections shall be referred to, and processed by, the <br />County Administrator and not, the Property Appraiser or Tax Collector. <br />(D) After the Assessment Roll has been delivered to the Tax <br />Collector in accordance with the Uniform Assessment Collection Act, any <br />changes, modifications, or corrections thereto shall be made in accordance <br />with the procedures applicable to correcting errors and insolvencies on the <br />Tax Roll upon timely written request and direction of the County <br />Administrator. <br />Section 206.08. - Lien Of Assessments. Upon the adoption of the <br />Assessment Roll, all Assessments shall constitute a lien against such <br />property equal in rank and dignity with the liens of all state, county, district, or <br />municipal taxes and special assessments. Except as otherwise provided by <br />law, such lien shall be superior in dignity to all other prior liens, mortgages, <br />titles, and claims, until paid. The lien for an Assessment shall be deemed <br />9 <br />