TITLE 63

REVENUE AND TAXATION

CHAPTER 13

MISCELLANEOUS PROVISIONS OF TAX LAW

63-1308.  Property tax paid under protest — Apportionment — Action for recovery. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.

(2)  An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.

History:

[63-1308 added 1996, ch. 98, sec. 14, p. 392.]