Claim; filing; grounds
Sec. 1. A person, or his heirs, personal representative, or
successors, may file a claim for the refund of all or a portion of a tax
installment which he has paid. However, the claim must be:
(1) filed with the auditor of the county in which the taxes were
originally paid;
(2) filed within three (3) years after the taxes were first due;
(3) filed on the form prescribed by the state board of accounts
and approved by the department of local government finance;
and
(4) based upon one (1) of the following grounds:
(A) Taxes on the same property have been assessed and paid
more than once for the same year.
(B) The taxes, as a matter of law, were illegal.
(C) There was a mathematical error either in the
computation of the assessment upon which the taxes were
based or in the computation of the taxes.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.17; P.L.90-2002, SEC.214.
Last modified: May 28, 2006