Q May a Board of Supervisors refund an over assessment due to a key punch error and void a tax sale resulting from the over assessment, if the redemption period has expired?

A No, according to Section 27-35-143 corrections must be initiated prior to the last Monday at the end of the fiscal year in which the taxes were payable, so the Board has no authority to correct the over assessment. The Board is entitled to void a tax sale by order spread upon the minutes, unless the redemption period has expired. If the redemption period has expired, the tax sale purchaser is entitled to a tax deed, so the Board has no authority to void the sale. (Attorney Generalís Opinion to Slover, November 13, 2015)