certificate of error

The county auditor shall correct errors which may at any time be discovered in the tax duplicates for

any one or more of the following reasons:

1. The description of the real property was in error;

2. The assessment was against the wrong person;

3. Taxes on the same property were charged more than one time in the same year;

4. There was mathematical error in computing the taxes or penalties on the taxes;

5. There was an error in carrying delinquent taxes forward from one tax duplicate to another;

6. The taxes, as a matter of law, were illegal;

7. There was a mathematical error in computing an assessment; or

8. Through the error of omission by any state or county officer, the taxpayer was not given credit for an exemption or deduction permitted by law.