59-2-1321 - Erroneous or illegal assessments -- Deductions and refunds.
59-2-1321. Erroneous or illegal assessments -- Deductions and refunds.
The county legislative body, upon sufficient evidence being produced that property hasbeen either erroneously or illegally assessed, may order the county treasurer to allow the taxes onthat part of the property erroneously or illegally assessed to be deducted before payment of taxes.Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, byorder of the county legislative body, be refunded by the county treasurer, and the portion of taxes,interest, and costs paid to the state or any taxing entity shall be refunded to the county, and theappropriate officer shall draw a warrant for that amount in favor of the county.
Amended by Chapter 227, 1993 General Session