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EXHIBIT A INTERPRETATION: Deletions are shown by Additions are shown by double underlines, Subsections of Section 35 -14 not expressly shown hereon as amended are not amended by this ordinance. Sec. 35 -14. - Relief from erroneous assessments and erroneous payments generally. (b) If the commissioner of revenue when the application is for relief from the assessment of local levies 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 of real 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 attorneyl. Additionally, the same refund procedure shall apply to the refunds of erroneous overpayment of taxes or fees by any applicant. appFONVE1 41 adVaRft b�' the, 6t)'Wiffleil, 0*60pt that the Gity Manager- or- shall have the author-ity to appr=eve any refund including inter-@St totaling $I I nnn no Whenever the citv treasurer determines that there is a valid an_d_leaal claim against the cit due bv__reason of the erroneouspavment_of anv ocal tax, lei license or fee, he is hereby_fully empowered, authorized and directed, with the concurrence and approval of the city mama er, and with the consent of the city attorney, to forthwith pav the amount of such claim to the respective claimant from the generalfund or su_ch_special fund into which such tax levy3 license or fee i have been deposited.