Text: S03746                            Text: S03748
Text: S03700 - S03799                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

Senate Amendment 3747

Amendment Text

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 within one
  1 14 year five 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, within one year five
  1 17 years of the final decision.  For purposes of this
  1 18 section, the payment of tax on property assessed to
  1 19 the wrong person is an erroneous payment of tax." 
  1 20 
  1 21 
  1 22                               
  1 23 WILLIAM D. PALMER 
  1 24 HF 266.708 77
  1 25 mg/sc/28
     

Text: S03746                            Text: S03748
Text: S03700 - S03799                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

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