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The Form 133  - Correction of Error only applies to the following types of issues:

    • Error in the description of the real property
    • Assessment was made against incorrect person
    • Same property was charged taxes more than once in same year
    • Mathematical error computing taxes or penalties
    • Error occurred in carrying delinquent taxes forward from previous year
    • The taxes, as a matter of law, were illegal
    • Mathematical error computing assessment
    • Error of omission by any state or county officer, taxpayer did not receive credit for an exemption or deduction.

The Form 133 is filed with the County Auditor (City-County Building Room 841). 

If both the County Assessor and the County Auditor agree that an error was made, they will both approve the Form 133.  If either the County Assessor or the County Auditor disapprove, the matter will be presented to the PTABOA.  The PTABOA will then make a determination.