{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-206","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-206","heading":"§ 11-206 Power of the commissioner of finance to correct errors.","body":"The commissioner of finance may correct any assessment or tax which is erroneous due to a clerical error or to an error of description contained in the several books of annual record of assessed valuations, or in the assessments-rolls. If the taxes computed on such erroneous assessment have been paid, the commissioner of finance is authorized to refund or credit the difference between the taxes computed on the erroneous and corrected assessments.","path":["New York City Administrative Code","Title 11","Chapter 2: Real Property Assessment, Taxation and Charges"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"9e045fa8ed5fe02c4bd2f1ba090debd39aabd660f6e1d241ec0e177672e4da7b","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-205","next":"us-nyc/n.y.c.-admin.-code-11-207"},"notice":"GroundRules: Original legal text. Not legal advice."}