OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- TAX ROLLS ‑- LISTING OF PROPERTY ‑- AUTHORITY TO CORRECT POSSIBLE ERROR If an assessor has good reason to believe that there may be an error in the tax rolls which would result in certain property being assessed at other than its true and fair value, he has the authority and a duty to determine whether an error does exist, and if so, to take whatever corrective measures that are necessary.