Tax Type
Local Taxes
Property Tax
Description
Bank Stock Tax;Municipal Power to Refund
Topic
Local Power to Tax
Local Taxes Discussion
Payment and Refund
Date Issued
07-14-1976
A county may not refund any county bank stock taxes erroneously assessed. The aggrieved taxpayer must apply to the circuit court for a refund of bank stock taxes erroneously assessed within two years from the year of assessment.
Attorney General's Opinion