The board of supervisors shall direct the county treasurer to refund to the taxpayer any tax or portion of a tax found to have been erroneously or illegally paid, with all interest, fees, and costs actually paid. A refund shall not be ordered or made unless a claim for refund is presented to the board within one year of the date the tax was due, or if appealed to the board of review, the state board of tax review, or district court, within one year of the final decision.
[R60, § 762; C73, § 870; C97, § 1417; C24, 27, 31, 35, 39, § 7235; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.60]
88 Acts, ch 1140, § 1; 91 Acts, ch 191, §54
Referred to in § 331.401
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