When property tax assessment lists can be changed

Except as specifically provided in this chapter, no changes in, additions to, or deductions from the real property tax assessments on the assessment lists prepared as provided in section 3.48.135 may be made, except to add property or assessments that may have been omitted, or to deduct adjustments on account of duplicate assessments and clerical errors, such as transposition in figures, typographical errors, and errors in calculation. If kuleana land classification is granted, the portions of real property designated as kuleana land or Kuleana Act government grant land will be listed as exempt on the assessment lists, and all delinquent taxes and penalties must be removed from the portions of real property designated as kuleana land or Kuleana Act government grant land in accordance with section 3.48.554 . ( Ord. No. 5252 , § 2, 2021; Ord. 1076 § 3 (part), 1980: prior code § 6-1.20)