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Text: SF00472 Text: SF00474 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. REFUND OF PROPERTY TAXES ERRONEOUSLY ASSESSED.
1 2 Notwithstanding section 445.60, the board of supervisors of a
1 3 county having a population of more than twenty-five thousand
1 4 but not more than twenty-six thousand may refund the property
1 5 taxes erroneously paid by a taxpayer with all interest, fees,
1 6 and costs actually paid by the taxpayer. The refund shall
1 7 apply only to property taxes erroneously paid by a taxpayer
1 8 which resulted from an overassessment of the taxpayer's
1 9 property for property taxes payable in the fiscal year
1 10 beginning July 1, 1986, and for subsequent fiscal years
1 11 through the fiscal year beginning July 1, 1992.
1 12 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act,
1 13 being deemed of immediate importance, takes effect upon
1 14 enactment, and applies retroactively to property taxes payable
1 15 in the fiscal period beginning July 1, 1986, and ending June
1 16 30, 1993.
1 17 Sec. 3. REPEAL. This Act is repealed effective June 15,
1 18 1995.
1 19 SF 473
1 20 sc/cc/26
Text: SF00472 Text: SF00474 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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