Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
300.0000 COUNTY BOARD OF EQUALIZATION
300.0030 Refunds for 1978-79 Fiscal Year. A property owner who has timely filed an application for reduced assessment for the 1978-79 fiscal year and has been refunded the taxes may not appeal further to recover taxes paid in excess of one percent bonded indebtedness approved by the voters prior to July 1978. Statutes of 1979, Chapter 49, Section 2(b) specifically prohibits refunds in excess of one percent. C 10/22/1979.