Tax Type
Property Tax
Description
Refunds;Erroneously Paid Taxes
Topic
Collection of Tax
Date Issued
03-20-1974
In a situation in which both a grantor and grantee of a parcel of property paid property taxes on the land for a number of years following the transfer, a refund can be obtained by the grantor under § 58-1141 if the error was made by the commissioner of revenue. The taxpayer must indicate all relevant facts concerning the error in his application to the commissioner. However, the three-year statute of limitations would apply. If the error was made by the board of assessors, a court may correct this erroneous assessment (§ 58-1145) on the application of either the taxpayer or the commissioner of revenue. The statute of limitations would not apply because a "double assessment' is involved.
Attorney General's Opinion