§ 26-35-901 — Taxes erroneously assessed and paid

Arkansas § 26-35-901

• Jurisdiction: Arkansas
• Title: 26

Text

(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c) , upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid. (2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid. (3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered. (4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section. (b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.

Legislative History

Amended by Act 2017, No. 659,§ 9, eff. 8/1/2017. Amended by Act 2017, No. 729,§ 2, eff. 3/28/2017. Acts 1883, No. 114, § 209, p. 199; C. & M. Dig., § 10180; Pope's Dig., § 13963; A.S.A. 1947, § 84-935; Acts 1999, No. 572, § 8.