Factual error definition
Factual error means an omission of a detail or a communication of an erroneous detail that is objective as opposed to subjective in nature.
Factual error means an error (such as a spelling mistake), incorrect information (such as block location, Opening number, mapsheet, and latitude/longitude), an omission of mandatory Cengea Resources tabular data or an incorrect calculation or number.
Factual error means an error that is: (i) objectively verifiable without he exercise of discretion, opinion or judgment; (ii) demonstrated by clear and convincing evidence; and (iii) agreed upon by the taxpayer and the assessor.