Erroneous Assessment Law and Legal Definition
Erroneous Assessment is an assessment that deviates from the law and creates a jurisdictional defect, and that is therefore invalid. It is an assessment in excess of fair market value as a result of a clerical mistake on the part of the assessing authority. The claim of erroneous assessment arises solely in circumstances where the assessment is at odds with the records of the assessing authority and accordingly reflects a clerical error. Where a taxpayer provides information to the Assessor and the valuation is predicated upon that information or where a taxpayer and the Assessor both rely upon information which each believes to be correct, subsequent discovery of mistakes in the underlying facts will not give rise to a claim of erroneous assessment. Judgments based on reliable information, reasonably relied upon by the assessing authority as to the amount, description, and nature of the property taxable, when made without malice, fraud or willful misconduct, are neither erroneous nor illegal and must be brought to the annual review of the Board of Equalization.
