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.
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