Q Can a board of supervisors correct an assessment after a tax sale, and return to the purchaser the amount paid in excess, without voiding the entire tax sale?

A No. Section 27-35-143 only authorizes the board to reduce assessments prior to the last Monday of the following August, which would be before any tax sale. Further, the board may not refund a portion of the purchase price paid under 27-73-7 to the tax sale purchaser since the taxes cannot be said to have been paid in “error.” (Attorney General’s Opinion to Webb dated November 20, 2009)