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provisions of this chapter. However, any board or cu~u~Lission may, with respect to any individual application or appeal sub- mitted to it, by simple motion elect to proceed by use of the hearing officer procedure established herein. When such elec- tion has been made, the board or commission shall act in the manner prescribed for the city council and the secretary of the board or commission shall act in the manner prescribed for the clerk of the council. SECTION 2: Sec. 16-59 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 16-59. Same - Correction of error. (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 ~11 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 direc- tor. If the designated officer shall determine that such assessment was erroneously made, in whole or in part, the city finance director shall request the county board of supervisors to direct the county auditor-con- troller to correct the tax rolls as to the affected property by removing or reducing the erroneous assess- ment, 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 determined 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 to whom the abatement cost was assessed were the 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 pursuant ~ Chapter 3 of the Santa Ana Municipal Code. (4) If the city council shall find the disputed assessment ~ be erroneous in whole or in part it may direct the city finance director to correct the assessment accord- ingly, to cause the tax rolls to be corrected, and to make a refund of any portion of the assessment paid, all in the manner as hereinabove provided for such corrections and refunds; 4