Text: S03701 Text: S03703 Text: S03700 - S03799 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the committee amendment, S-3686, to House 1 2 File 266, as passed by the House, as follows: 1 3 #1. Page 15, by inserting after line 36 the 1 4 following: 1 5 "Sec. . Section 445.60, Code 1997, is amended 1 6 to read as follows: 1 7 445.60 REFUNDING ERRONEOUS TAX. 1 8 The board of supervisors shall direct the county 1 9 treasurer to refund to the taxpayer any tax or portion 1 10 of a tax found to have been erroneously or illegally 1 11 paid, with all interest, fees, and costs actually 1 12 paid. A refund shall not be ordered or made unless a 1 13 claim for refund is presented to the board withinone1 14yearfive years of the date the tax was due, or if 1 15 appealed to the board of review, the state board of 1 16 tax review, or district court, withinone yearfive 1 17 years of the final decision." 1 18 1 19 1 20 1 21 WILLIAM D. PALMER 1 22 HF 266.702 77 1 23 mg/sc/28
Text: S03701 Text: S03703 Text: S03700 - S03799 Text: S Index Bills and Amendments: General Index Bill History: General Index
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