Clerical Errors and Errors in Description.
19 RCNY § 53-02
in effect§ 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)
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-148643Fetched: 10/24/2026