Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
Property Tax Annotations
See Mandatory Audits
195.0010 Notice of Overassessment. Upon audit, whether mandatory or nonmandatory, whenever overassessments are discovered, taxpayers should be notified that a claim for cancellation or refund of taxes based on such overassessment should be initiated. LTA 8/14/1986 (No. 86/62).