US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1308.  PROPERTY TAX PAID UNDER PROTEST -- APPORTIONMENT -- ACTION FOR
RECOVERY. (1) All property taxes paid under protest shall be apportioned as
other property taxes are apportioned.
    (2)  An action against a county, an officer, or officer de facto, for
property taxes or money paid to such county, officer, or officer de facto
under protest, or seized by such officer, in his official capacity as a
collector of taxes, and which it is claimed ought to be refunded, shall be
commenced within sixty (60) days after such payment or seizure.