The error on the assessment roll did not arise from an error in the tax records because the information necessary to make the correction was now contained in the records. The reason taxpayers did not appeal was because they were unaware of the error in the assessor's records. Decision for Defendant rendered November 3, 1998. Trial was held by telephone. The facts are undisputed.
Taxpayers are general contractors engaged in the business of building single-family homes.
They built the subject property for their own personal residence in 1989. The plans and the building permit indicate that the property has 2,096 square feet on the first level and 605 square feet on the second level. When an appraiser from the assessor's office first measured the property for purposes of assessment, the appraiser recorded the second level as 929 square feet. Apparently, the appraiser missed the fact that an 18' x 18' area of the first floor had a two-story open vaulted ceiling. Taxpayers were not aware of the error.