US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1302.  CANCELLATION AND REFUND OF PROPERTY TAX. (1) The county
commissioners may, at any time when in session, cancel property taxes which
for any lawful reason should not be collected, and may refund to any taxpayer
any money to which he may be entitled by reason of a double payment of
property taxes on any property for the same year, or the double assessment or
erroneous assessment of property through error. Notwithstanding any other
provisions of law, in any case in which the county commissioners find that,
due to error or otherwise by fault of the county, an excess amount of property
tax was paid, the county commissioners may refund the excess amount so
collected plus pay the same late charges and delinquency interest rate on that
amount which the county would regularly require of a taxpayer who is
delinquent, and the county commissioners may adopt an ordinance or resolution
to establish such payments.
    (2)  The county commissioners may refund to the purchaser of any property
when it has been determined by the county commissioners that such sale is void
or invalid, the amount paid by such purchaser to the county with interest
thereon from the date of such payment at the rate of six percent (6%) per
annum.
    (3)  All proceedings of the county commissioners in the cancellation or
refund of property taxes or refund of payments made at void sale must be
recorded in the official minutes. All such refund of property taxes or
payments must be paid upon warrants drawn on the county current expense fund
by the county auditor or upon checks issued by the county tax collector. All
such refunds shall be apportioned to the various funds or taxing districts.