Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law. If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he shall give written notice of that determination to the taxpayer. The notice must:
1. Be given within 30 days after the officer or employee makes his determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and
2. If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.
Last modified: February 27, 2006