2005 Vermont Code - § 4186. — Refunds based on false or incorrect abstracts

§ 4186. Refunds based on false or incorrect abstracts

When the listers of a town, incorporated village or city, by mistake or otherwise, illegally insert assessments in their respective grand lists, and same are included in the abstract of such lists filed with the director, or if an incorrect abstract is filed whereby any such town, incorporated village or city is required to pay a state tax on an amount which embraces such illegal assessments or is otherwise incorrect, the director shall certify to the commissioner of finance and management the amount of the tax paid on such illegal assessments, or otherwise incorrectly paid, and the commissioner of finance and management shall issue his warrant in favor of the treasurer of such town, incorporated village or city for the amount of the illegal tax so paid. (Amended 1977, No. 105, § 14(a); 1983, No. 195 (Adj. Sess.), § 5(b))