13:17-55 - Refund of amount of illegal assessments

13:17-55.  Refund of amount of illegal assessments
    When any court of competent jurisdiction shall decide that any assessment has been illegally made, the commission shall refund the amount thereof, if the  same has been paid, and if a new assessment of less amount is to be made, then  the difference between the new assessment and the amount paid shall be refunded.

     L.1968, c. 404, s. 54.