10-18 PROPERTY TAX ABATEMENT AND REFUNDS
PROPERTY TAX ABATEMENT AND REFUNDS
Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate
outstanding on real property sold for taxes.
Time allowed for abatement or refund of invalid, inequitable or unjust tax.
Compromise, abatement or rebate of uncollectible tax--Circumstances in which
authorized--Apportionment among funds and taxing districts.
Procedure applicable to compromise of uncollectible taxes.
Contents and verification of application for abatement or refund.
Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
Concurrence of municipal governing body required for abatement of tax within
Certification of municipal action where concurrence required--Failure to file
certificate as concurrence.
Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
Correction of tax lists on grant of abatement or compromise.
Order and payment of refund--Charging to tax districts.
Credit to county for state tax abated or refunded.
Appeal from county commissioners to circuit court.
Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
Retroactive application of chapter.
Payment of property tax refunds for taxes erroneously collected.
Refund date for property taxes erroneously collected.
Interest on property taxes erroneously collected.