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CHAPTER 10-18

PROPERTY TAX ABATEMENT AND REFUNDS

10-18-1      Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.
10-18-1.1      Time allowed for abatement or refund of invalid, inequitable or unjust tax.
10-18-2      Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts.
10-18-3      Procedure applicable to compromise of uncollectible taxes.
10-18-4      Contents and verification of application for abatement or refund.
10-18-5      Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
10-18-6      Concurrence of municipal governing body required for abatement of tax within municipal corporation.
10-18-7      Certification of municipal action where concurrence required--Failure to file certificate as concurrence.
10-18-8      Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
10-18-9      Correction of tax lists on grant of abatement or compromise.
10-18-10      Order and payment of refund--Charging to tax districts.
10-18-11      Credit to county for state tax abated or refunded.
10-18-12      Appeal from county commissioners to circuit court.
10-18-13      Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
10-18-14      Retroactive application of chapter.
10-18-15      Payment of property tax refunds for taxes erroneously collected.
10-18-16      Refund date for property taxes erroneously collected.
10-18-17      Interest on property taxes erroneously collected.


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