Section 74.33 - Sharing and charging back of taxes due to palpable errors(1) GROUNDS. After the tax roll has been delivered to the treasurer of the taxation district under s. 74.03, the governing body of the taxation district may refund or rescind in whole or in part any general property tax shown in the tax roll, including agreed-upon interest, if: (a) A clerical error has been made in the description of the property or in the computation of the tax.(b) The assessment included real property improvements which did not exist on the date under s. 70.10 for making the assessment.(c) The property is exempt by law from taxation, except as provided under sub. (2).(d) The property is not located in the taxation district for which the tax roll was prepared.(e) A double assessment has been made.(f) An arithmetic, transpositional or similar error has occurred.(2) EXCEPTIONS. The governing body of a taxation district may not refund or rescind any tax under this section if the alleged error may be appealed under s. 70.995(8) (c) or if the alleged error is solely that the assessor placed a valuation on the property that is excessive.(3) CHARGING BACK AND SHARING TAXES. If an error under sub. (1) has been discovered, the governing body of the taxation district shall proceed under s. 74.41.1987 a. 378; 1991 a. 39; 1993 a. 307; 1995 a. 408. A potential error in classifying a mobile home as real, not personal, property was not a clerical error under sub. (1) (a), nor could it be considered to be the inclusion of a real property improvement that did not exist under sub. (1) (b), as the property did exist. Ahrens v. Town of Fulton, 2000 WI App 268, 240 Wis. 2d 124, 621 N.W.2d 643, 99-2466. Affirmed on other grounds. 2002 WI 29, 251 Wis.2d 135, 641 N.W.2d 423, 99-2466.