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Any taxpayer who has knowledge of any property that has escaped taxation, as provided in Section 3.28.155, may file with the council an affidavit setting forth the fact that such property has, through the wilful failure or neglect of the assessor, escaped taxation, together with a description of the property as near as such taxpayer may be able to give, whereupon the said council shall direct the city attorney to commence an action on the assessor’s bond for the amount of taxes lost through such wilful failure or neglect. (Prior code § 6.04.320)