§ 556-b. Correction of certain errors, substantial in number and
identical in nature. 1. If the same clerical error as defined in
paragraph (b), paragraph (d) or paragraph (e) of subdivision two of
section five hundred fifty of this title, or the same unlawful entry as
defined in paragraph (b) of subdivision seven of section five hundred
fifty of this title, occurs with respect to a substantial number of
parcels in the preparation of a tax roll, such clerical error or
unlawful entry shall be corrected as provided in this section.

2. One application, in triplicate, shall be filed with the county
director of real property tax services, on behalf of all owners of
property affected by the clerical error or the unlawful entry described
in subdivision one of this section. Such application shall be on a form
and contain such information as may be prescribed by the commissioner.

3. (a) The county director, within ten days of the receipt of an
application filed pursuant to this section, shall investigate the
circumstances of the claimed clerical error or unlawful entry and shall
forthwith issue a written report, notifying the tax levying body of his
findings with respect thereto. If the tax levying body determines that
the claimed clerical error or unlawful entry has occurred, it shall
immediately issue an order setting forth the corrected taxes, directing
the officer having jurisdiction of the tax roll to correct such roll.

(b) An applicant and all owners of property affected by the clerical
error or unlawful entry, provided the application was filed with the
county director within the period when taxes may be paid without
interest, may pay the corrected tax as determined by the tax levying
body without interest, if payment is made within eight days of the date
on which the corrected tax bill is mailed.

4. Upon issuance of the order prescribed by subdivision three of this
section, the tax levying body shall order the refund of any excess taxes
paid or credit against an outstanding tax with respect to said error or
unlawful entry. The amount of any taxes, including relieved school
taxes, so refunded or credited shall be a charge upon each municipal
corporation, special district or school district to the extent provided
in section five hundred fifty-six of this title, and the procedure for
making the refund or crediting the tax shall be as prescribed in such
section.

5. One copy of an approved application and the order with respect
thereto shall be annexed to the tax roll and warrant, or filed therewith
in accordance with section fifteen hundred eighty-four of this chapter,
by the officer having jurisdiction of the roll and shall become a part
thereof.

6. In the case of an application which has been rejected, the tax
levying body shall mail a copy thereof to the applicant.