Sec. 12-60. Correction of clerical error in assessment.

Limitations on power conferred. 102 C. 210. Clerical omissions or mistakes do not include errors of substance. 136 C. 29. Cited. 179 C. 712; 195 C. 48; Id., 587; 204 C. 336; 240 C. 469; 242 C. 727. Cited. 33 CA 270. Section does not permit the retroactive adjustment to assessments on basis of late filing penalties. 191 CA 712; judgment affirmed, see 339 C. 157. Common law unjust enrichment claim unavailable to plaintiff whose property was overtaxed for 25 years as claims are time limited under statutory scheme whether excess taxes are paid due to clerical errors, improper property valuations, or “manifestly excessive” assessments. 211 CA 441. No time limit for making correction. 4 CS 391.