CHAPTER 11. TAXATION.

§11-3-26. Contents and effect of order granting relief.

Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land or the personal property books, an order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are erroneously charged against him if the same have not been paid; and if paid, that the sum so erroneously charged be refunded to him Such order, delivered to the assessor, sheriff or other collecting officer shall restrain him from collecting so much as is erroneously charged, and, if the same has been already collected, shall compel him to refund the money, if such officer has not already paid it into the treasury, and in either case, when indorsed by the person exonerated, it shall be a sufficient voucher to entitle the officer to a credit for so much in his settlement, which he is required to make. If what was erroneously charged has been paid into the state Treasury, the order of the circuit court, attested by its clerk, shall entitle the claimant to a warrant on the state Treasury for the amount thereof, if application for the same be made to the Auditor within one year after the date of such order.

Bills Affecting §11-3-26

2002 Regular Session: HB4366
2003 2X: HB221
2003 2X: SB2011
2003 Regular Session: HB2828
2003 Regular Session: SB413
2004 Regular Session: HB4066
2008 Regular Session: SB689
2009 Regular Session: SB442
2010 Regular Session: HB4136
2010 Regular Session: SB232
2017 Regular Session: SB335
2017 Regular Session: SB409
2018 Regular Session: SB125