§ 74-5. Refund authorized.

Latest version.

If the commissioner of revenue is satisfied that he/she has erroneously assessed any local tax, and such assessment has already been paid by the taxpayer, then upon certification by the commissioner of revenue to the treasurer with the consent of the county attorney of such erroneous assessment, the treasurer may approve and issue any refund to such taxpayer up to $5,000.00 as a result of such erroneous assessment.

(Ord. No. O-20-15, § 1, 6-9-2020)

(Ord. No. O-20-15, § 1, 6-9-2020)

                    
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