(a) Statement ofDefense. Any taxpayer asserting a valid defense to the enforcement of thecollection of a tax assessed upon his property shall proceed as hereinafterprovided.
(1) For the purpose ofthis subsection, a valid defense shall include the following:
a. A tax imposedthrough clerical error;
b. An illegal tax;
c. A tax levied for anillegal purpose.
(2) If a tax has notbeen paid, the taxpayer may make a demand for the release of the tax claim bysubmitting to the governing body of the taxing unit a written statement of hisdefense to payment or enforcement of the tax and a request for release of thetax at any time prior to payment of the tax.
(3) If a tax has beenpaid, the taxpayer, at any time within five years after said tax first becamedue or within six months from the date of payment of such tax, whichever is thelater date, may make a demand for a refund of the tax paid by submitting to thegoverning body of the taxing unit a written statement of his defense and arequest for refund thereof.
(b) Action of GoverningBody. Upon receiving a taxpayer's written statement of defense and requestfor release or refund, the governing body of the taxing unit shall within 90days after receipt of such request determine whether the taxpayer has a validdefense to the tax imposed or any part thereof and shall either release orrefund that portion of the amount that is determined to be in excess of thecorrect tax liability or notify the taxpayer in writing that no release orrefund will be made. The governing body may, by resolution, delegate itsauthority to determine requests for a release or refund of tax of less than onehundred dollars ($100.00) to the finance officer, manager, or attorney of thetaxing unit. A finance officer, manager, or attorney to whom this authority isdelegated shall monthly report to the governing body the actions taken by himon requests for release or refund. All actions taken by the governing body orfinance officer, manager, or attorney on requests for release or refund shallbe recorded in the minutes of the governing body. If a release is granted orrefund made, the tax collector shall be credited with the amount released orrefunded in his annual settlement.
(c) Suit for Recoveryof Property Taxes.
(1) Request for Releasebefore Payment. If within 90 days after receiving a taxpayer's request forrelease of an unpaid tax claim under (a) above, the governing body of thetaxing unit has failed to grant the release, has notified the taxpayer that norelease will be granted, or has taken no action on the request, the taxpayershall pay the tax. He may then within three years from the date of paymentbring a civil action against the taxing unit for the amount claimed.
(2) Request for Refund. If within 90 days after receiving a taxpayer's request for refund under (a)above, the governing body has failed to refund the full amount requested by thetaxpayer, has notified the taxpayer that no refund will be made, or has takenno action on the request, the taxpayer may bring a civil action against thetaxing unit for the amount claimed. Such action may be brought at any timewithin three years from the expiration of the period in which the governingbody is required to act.
(d) Civil Actions. Civilactions brought pursuant to subsection (c) above shall be brought in theappropriate division of the general court of justice of the county in which thetaxing unit is located. If, upon the trial, it is determined that the tax orany part of it was illegal or levied for an illegal purpose, or excessive asthe result of a clerical error, judgment shall be rendered therefor withinterest thereon at six percent (6%) per annum, plus costs, and the judgmentshall be collected as in other civil actions. (1901, c. 558, s. 30; Rev., s. 2855; C. S., s. 7979;1971, c. 806, s. 1; 1973, c. 564, s. 3; 1977, c. 946, s. 2; 1985, c. 150, s. 1;1987, c. 127.)
(a) Statement ofDefense. Any taxpayer asserting a valid defense to the enforcement of thecollection of a tax assessed upon his property shall proceed as hereinafterprovided.
(1) For the purpose ofthis subsection, a valid defense shall include the following:
a. A tax imposedthrough clerical error;
b. An illegal tax;
c. A tax levied for anillegal purpose.
(2) If a tax has notbeen paid, the taxpayer may make a demand for the release of the tax claim bysubmitting to the governing body of the taxing unit a written statement of hisdefense to payment or enforcement of the tax and a request for release of thetax at any time prior to payment of the tax.
(3) If a tax has beenpaid, the taxpayer, at any time within five years after said tax first becamedue or within six months from the date of payment of such tax, whichever is thelater date, may make a demand for a refund of the tax paid by submitting to thegoverning body of the taxing unit a written statement of his defense and arequest for refund thereof.
(b) Action of GoverningBody. Upon receiving a taxpayer's written statement of defense and requestfor release or refund, the governing body of the taxing unit shall within 90days after receipt of such request determine whether the taxpayer has a validdefense to the tax imposed or any part thereof and shall either release orrefund that portion of the amount that is determined to be in excess of thecorrect tax liability or notify the taxpayer in writing that no release orrefund will be made. The governing body may, by resolution, delegate itsauthority to determine requests for a release or refund of tax of less than onehundred dollars ($100.00) to the finance officer, manager, or attorney of thetaxing unit. A finance officer, manager, or attorney to whom this authority isdelegated shall monthly report to the governing body the actions taken by himon requests for release or refund. All actions taken by the governing body orfinance officer, manager, or attorney on requests for release or refund shallbe recorded in the minutes of the governing body. If a release is granted orrefund made, the tax collector shall be credited with the amount released orrefunded in his annual settlement.
(c) Suit for Recoveryof Property Taxes.
(1) Request for Releasebefore Payment. If within 90 days after receiving a taxpayer's request forrelease of an unpaid tax claim under (a) above, the governing body of thetaxing unit has failed to grant the release, has notified the taxpayer that norelease will be granted, or has taken no action on the request, the taxpayershall pay the tax. He may then within three years from the date of paymentbring a civil action against the taxing unit for the amount claimed.
(2) Request for Refund. If within 90 days after receiving a taxpayer's request for refund under (a)above, the governing body has failed to refund the full amount requested by thetaxpayer, has notified the taxpayer that no refund will be made, or has takenno action on the request, the taxpayer may bring a civil action against thetaxing unit for the amount claimed. Such action may be brought at any timewithin three years from the expiration of the period in which the governingbody is required to act.
(d) Civil Actions. Civilactions brought pursuant to subsection (c) above shall be brought in theappropriate division of the general court of justice of the county in which thetaxing unit is located. If, upon the trial, it is determined that the tax orany part of it was illegal or levied for an illegal purpose, or excessive asthe result of a clerical error, judgment shall be rendered therefor withinterest thereon at six percent (6%) per annum, plus costs, and the judgmentshall be collected as in other civil actions. (1901, c. 558, s. 30; Rev., s. 2855; C. S., s. 7979;1971, c. 806, s. 1; 1973, c. 564, s. 3; 1977, c. 946, s. 2; 1985, c. 150, s. 1;1987, c. 127.)
(a) Statement ofDefense. Any taxpayer asserting a valid defense to the enforcement of thecollection of a tax assessed upon his property shall proceed as hereinafterprovided.
(1) For the purpose ofthis subsection, a valid defense shall include the following:
a. A tax imposedthrough clerical error;
b. An illegal tax;
c. A tax levied for anillegal purpose.
(2) If a tax has notbeen paid, the taxpayer may make a demand for the release of the tax claim bysubmitting to the governing body of the taxing unit a written statement of hisdefense to payment or enforcement of the tax and a request for release of thetax at any time prior to payment of the tax.
(3) If a tax has beenpaid, the taxpayer, at any time within five years after said tax first becamedue or within six months from the date of payment of such tax, whichever is thelater date, may make a demand for a refund of the tax paid by submitting to thegoverning body of the taxing unit a written statement of his defense and arequest for refund thereof.
(b) Action of GoverningBody. Upon receiving a taxpayer's written statement of defense and requestfor release or refund, the governing body of the taxing unit shall within 90days after receipt of such request determine whether the taxpayer has a validdefense to the tax imposed or any part thereof and shall either release orrefund that portion of the amount that is determined to be in excess of thecorrect tax liability or notify the taxpayer in writing that no release orrefund will be made. The governing body may, by resolution, delegate itsauthority to determine requests for a release or refund of tax of less than onehundred dollars ($100.00) to the finance officer, manager, or attorney of thetaxing unit. A finance officer, manager, or attorney to whom this authority isdelegated shall monthly report to the governing body the actions taken by himon requests for release or refund. All actions taken by the governing body orfinance officer, manager, or attorney on requests for release or refund shallbe recorded in the minutes of the governing body. If a release is granted orrefund made, the tax collector shall be credited with the amount released orrefunded in his annual settlement.
(c) Suit for Recoveryof Property Taxes.
(1) Request for Releasebefore Payment. If within 90 days after receiving a taxpayer's request forrelease of an unpaid tax claim under (a) above, the governing body of thetaxing unit has failed to grant the release, has notified the taxpayer that norelease will be granted, or has taken no action on the request, the taxpayershall pay the tax. He may then within three years from the date of paymentbring a civil action against the taxing unit for the amount claimed.
(2) Request for Refund. If within 90 days after receiving a taxpayer's request for refund under (a)above, the governing body has failed to refund the full amount requested by thetaxpayer, has notified the taxpayer that no refund will be made, or has takenno action on the request, the taxpayer may bring a civil action against thetaxing unit for the amount claimed. Such action may be brought at any timewithin three years from the expiration of the period in which the governingbody is required to act.
(d) Civil Actions. Civilactions brought pursuant to subsection (c) above shall be brought in theappropriate division of the general court of justice of the county in which thetaxing unit is located. If, upon the trial, it is determined that the tax orany part of it was illegal or levied for an illegal purpose, or excessive asthe result of a clerical error, judgment shall be rendered therefor withinterest thereon at six percent (6%) per annum, plus costs, and the judgmentshall be collected as in other civil actions. (1901, c. 558, s. 30; Rev., s. 2855; C. S., s. 7979;1971, c. 806, s. 1; 1973, c. 564, s. 3; 1977, c. 946, s. 2; 1985, c. 150, s. 1;1987, c. 127.)
