The local tax admin­is­tra­tor shall estab­lish an inter­nal review pro­ce­dure regard­ing any liens filed against any tax­pay­ers for unpaid tax­es.  Upon a deter­mi­na­tion by the local tax admin­is­tra­tor that the lien is valid, the lien shall remain in full force and effect.  If the lien is deter­mined to be improp­er, the local tax admin­is­tra­tor shall:

(A) time­ly remove the lien at the County’s expense;

(B) cor­rect the taxpayer’s cred­it record; and

(C) cor­rect any pub­lic dis­clo­sure of the improp­er­ly imposed lien.