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the County Tax Roll opposite the parcel of land. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedures of foreclosure and sale provided for ordinary municipal taxes. As an alternative method, the County Tax Collector, in his discretion, may collect the assessments without reference to the general taxes, by issuing separate bills and receipts for the assessments. Laws relating to the levy, collection, and enforcement of County taxes shall apply to such special assessment taxes. Section 3842.10. Cost Paid to City. The designated officer shall receive the amount due on the abatement cost and shall issue receipts at any time after the confirmation of the report. Said designated officer may bill the owner of record directly at any time he shall desire. Section 3842.11. Correction of Erroneous Assessments. A. Any assessment erroneously made may be cancelled or reduced so as to correct any error, and the tax paid on account thereof, not including any penalties or interest, may be refunded to the person who paid the same, in accordance with the following procedure: (1) A claim of error may be filed with the Clerk of the Council at any time before the expiration of one year following April 10th of the tax year in which such assessment appears or would first appear on the tax bill for the affected property. Such claim shall be in writing, in such form and detail as shall be required by the Clerk of the Council, and shall be verified; (2) Any claim filed shall be forwarded to the designated officer for review and report to the City Finance Director. If the designated officer shall determine that such assess- ment was erroneously made, in whole or in part, the City Finance Director shall request the Orange County Board of Supervisors to direct the County Auditor-Controller to correct the tax rolls as to the affected property by removing or reducing the erroneous assessment, and the direction of the City Finance Director shall be authority for the Auditor-Controller so to correct the tax rolls. If such assessment shall have been paid, the part deter- mined to be erroneously levied shall be refunded to the person who paid the same, by the City Finance Director. In lieu of proof otherwise, the City Finance Director may presume that the person or persons to whom the abatement cost was assessed was the person or persons who paid the same; (3) Any claimant whose claim is not favorably acted upon in whole or in part within sixty (60) days after the filing of the same, or whose claim is denied, in whole or in part, in writing, by the City Finance Director, may, within ten (10) days after such denial or after the expiration of such period, appeal such denial or failure to act favorably to the City Council by written letter filed with the Clerk of the Council. (4) The City Council shall consider such disputed assessment at an open meeting, upon reasonable notice to the claimant, and shall afford the claimant an opportunity to be heard. If the City Council shall find the disputed assessment to -5-