§ 26-35-901 - Taxes erroneously assessed and paid. - Arkansas Statutes

26-35-901. Taxes erroneously assessed and paid.

(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in 26-28-111(c), upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid.

(2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid.

(b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.