Text: SSB00353 Text: SSB00355 Text: SSB00300 - SSB00399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 445.60, Code 1995, is amended to read 1 2 as follows: 1 3 445.60 REFUNDING ERRONEOUS TAX. 1 4 The board of supervisors shall direct the county treasurer 1 5 to refund to the taxpayer any tax or portion of a tax found to 1 6 have been erroneously or illegally paid, with all interest, 1 7 fees, and costs actually paid.A refund shall not be ordered1 8or made unless a claim for refund is presented to the board1 9within one year of the date the tax was due, or if appealed to1 10the board of review, the state board of tax review, or1 11district court, within one year of the final decision.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 taxes due and payable 1 15 in any fiscal year beginning on or after July 1, 1986. 1 16 EXPLANATION 1 17 This bill provides that a property taxpayer may apply to 1 18 the county for a refund of property taxes erroneously paid, 1 19 regardless of when the taxes were due and payable. Current 1 20 law provides that a taxpayer must apply for refund within one 1 21 year of the date the taxes were due. 1 22 The bill is effective upon enactment and applies to 1 23 property taxes due and payable in any fiscal year beginning on 1 24 or after July 1, 1986. 1 25 LSB 2626SC 76 1 26 sc/cf/24
Text: SSB00353 Text: SSB00355 Text: SSB00300 - SSB00399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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