§ 808. Correction of clerical errors in county equalizations. If it
appears to the board of supervisors of any county that a clerical error
has been made by the county equalization agency and that by reason of
such error injustice has been done to one or more cities or towns and
that two years have not elapsed since the equalization, the error may be
corrected by the board of supervisors. If the equalization cannot be
corrected before taxes are levied on the basis thereof, such board shall
determine the amount of county taxes paid or payable by any such city or
town under such equalization in excess of or less than that which such
city or town would have paid under such equalization as corrected. The
excess shall be subtracted, or the deficiency shall be added, from or to
the next county tax levy in such city or town as the situation may
require.