Text: S03632                            Text: S03634
Text: S03600 - S03699                   Text: S Index
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Senate Amendment 3633

Amendment Text

PAG LIN
  1  1    Amend Senate File 546 as follows:
  1  2    #1.  Page 19, by inserting after line 7 the
  1  3 following:
  1  4    "Sec.    .  Section 445.60, Code 1997, is amended
  1  5 to read as follows:
  1  6    445.60  REFUNDING ERRONEOUS TAX.
  1  7    The board of supervisors shall direct the county
  1  8 treasurer to refund to the taxpayer any tax or portion
  1  9 of a tax found to have been erroneously or illegally
  1 10 paid, with all interest, fees, and costs actually
  1 11 paid.  A refund shall not be ordered or made unless a
  1 12 claim for refund is presented to the board within one
  1 13 year five years of the date the tax was due, or if
  1 14 appealed to the board of review, the state board of
  1 15 tax review, or district court, within one year five
  1 16 years of the final decision." 
  1 17 
  1 18 
  1 19                               
  1 20 WILLIAM D. PALMER 
  1 21 SF 546.701 77
  1 22 mg/sc/28
     

Text: S03632                            Text: S03634
Text: S03600 - S03699                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

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