Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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R

720.0000 REFUNDS

Annotation 720.0005

720.0005 Audits. The failure in the course of an audit to uncover an overpayment of taxes does not negate a taxpayer's obligation to file a claim for refund within the applicable statutory period. Ideally, an audit will discover overpayments as well as underpayments of taxes. However, an audit does not excuse failure to meet applicable statutory deadlines, such as those covering claims for refund. C 2/28/1986.