§ 53-02 — Clerical Errors and Errors in Description
New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 53-02
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§ 53-02 Clerical Errors and Errors in Description.
(a) The Commissioner of Finance may correct any assessment or tax that is erroneous due to a clerical error that is purely ministerial in nature. (b) The Commissioner of Finance may correct any assessment or tax that is erroneous due to an error of description of a property that is: (1) purely ministerial in nature; or (2) the result of a mistaken conclusion of fact that can be unambiguously resolved by reference to documents or information created by a City agency as of the taxable status date of the applicable tax year. (c) Notwithstanding any other provision of this chapter, a clerical error or error of description does not include: (1) any discretionary act or an act based in whole or in part on an individual’s judgment; or (2) any interpretation of law, regulation or policy. (Added City Record 6/16/2016, eff. 7/16/2016; amended City Record 12/23/2024, eff. 1/5/2025)