42-11005. Suit to recover illegally levied, assessed or collected tax; refund

A. Except as provided in chapter 16, article 6 of this title, within one year after payment of the first installment of tax, an action may be maintained to recover any tax that was illegally collected.

B. If the court determines that the tax due is less than the amount paid, the excess shall be refunded in the manner provided by this title with interest at the legal rate computed from the date of overpayment. For the purpose of computing interest under the judgment, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.

C. The department shall be a party to any action brought pursuant to this section.

D. Any taxpayer who is dissatisfied with the valuation or classification of the taxpayer's property may appeal to court only in the time and manner prescribed in chapter 16 of this title.

42-11005. Suit to recover illegally levied, assessed or collected tax; refund

A. Except as provided in chapter 16, article 6 of this title, within one year after payment of the first installment of tax, an action may be maintained to recover any tax that was illegally collected.

B. If the court determines that the tax due is less than the amount paid, the excess shall be refunded in the manner provided by this title with interest at the legal rate computed from the date of overpayment. For the purpose of computing interest under the judgment, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.

C. The department shall be a party to any action brought pursuant to this section.

D. Any taxpayer who is dissatisfied with the valuation or classification of the taxpayer's property may appeal to court only in the time and manner prescribed in chapter 16 of this title.