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Sec. 35-12. Relief from erroneous assessments and erroneous payments generally. (a) Any person who feels that he has been erroneously assessed for real estate tax or local levies on tangible personal property, machinery and tools, or a local license fee, or any other local levy. may, within three years from the last day of, the tax year for which such assessment was made, or within one (1) year from the date of the assessment, whichever is later. make in writing application to the commissioner of the revenue regarding the assessment oflocallevies on tangible personal property, machinery and tools, or a local license fee, or any other local levy, or to the city assessor regarding the assessment of real estate, seeking by such application exoneration or abatement of such tax if same is unpaid or refund if such tax has been paid. An application that is not timely made will not be considered. (b) Ifthe commissioner of revenue when the application is for relief from the assessment oflocallevies on tangible personal property. machinery and tools. or a local license fee or any other local levy. or if the city assessor when the application is for relief from the assessment ofreal estate, is satisfied that he has erroneously assessed any applicant for the assessment in question, and assessment exceeds the proper amount, the commissioner of revenue or city assessor shall certify to the city treasurer and the city manager. or his designee, the amount erroneously assessed. If the taxes or fees have not been paid, the applicant shall be exonerated from payment of so much thereof as is erroneous, and if such taxes or fees have been paid, the city treasurer or his successor in office and the city manager, or his designee, shall refund to the applicant the amount erroneously paid. together with any penalties and interest paid thereon. When the commissioner of revenue or city assessor who made the erroneous assessment has been succeeded by another person, such person shall have the same authority as the commissioner or assessor making the original erroneous assessment, provided he makes diligent investigation to determine that the original assessment was erroneously made and certifies thereto to the city treasurer, the city manager, or his designee. and the city counciL Additionally, the same refund procedure shall apply to the refunds of erroneous overpayment of taxes or fees by any applicant. (c) If the assessment is less than the proper amount, the commissioner of the revenue or the city assessor shall assess such applicant with the proper amount. (d) When an unpaid erroneous assessment of real estate is corrected under this section. and such real estate has been sold at a delinquent land sale, the city assessor shall certify a copy of such correction to the clerk of the circuit court ofthe city and the clerk shall note the correction in the Delinquent Land Book opposite the entry of the tract or lot for the year or years for which the correction is made. (e) Where the assessment which is subsequently considered erroneous was made as a result of miscalculation or ministerial error on the part of the commissioner of revenue, the city assessor, or any officer or employee of the city, interest on the amount