42-6207. Enforcement
Unless the context otherwise requires, the enforcement of the tax imposed under this
article shall be governed by sections 545 through 590 of the model city tax code, as
adopted by the city or town in which the government property improvement is located or,
if the government property improvement is not located in a city or town or is located in
a city or town that has not adopted the model city tax code, by sections 545 through 590
of the model city tax code as defined in section 42-6051, except that a refund may be
allowed within the time allowed by the model city tax code for any taxpayer error
regardless of whether the error relates to an erroneous legal interpretation or any other
matter.
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