42-17307. Refund of deferred taxes deposited
in escrow


If a tax deferred residence is subject to any mortgage, deed of trust or other real
property security interest and the secured party maintains an escrow account into which
payments are deposited for the payment of property taxes, the taxpayer may submit a copy
of the certificate of deferral to the secured party. Within thirty days after receiving
the certificate the secured party shall refund to the taxpayer all monies held in the
escrow account to pay property taxes on the tax deferred residence.