The County Treasurer May Issue a Refund or Accept Less Than the Full Amount Due In Certain Cases
The county treasurer reimburses taxpayers for taxes actually collected "If a reduction in the amount of any tax levied is required by a final and unappealable judgement or order ... issued by ... a county board of equalization; the [tax] commission; or a court of competent jurisdiction.'' (59-2- 1330(2)) Ordered reimbursements bear interest "at the interest rate earned by the State Treasurer". (59-2-1330(6))
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