Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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720.0000 REFUNDS

Annotation 720.0020

720.0020 Claim. Where a claim for refund is filed but not an application for reduction of assessment, the claim must be verified by the person who paid the tax, his or her guardian, executor or administrator. Verification by the agent of such person will not suffice. C 1/12/1996.