Getting a refund or fix for property tax mistakes

(a) This subsection shall apply to taxes assessed and collected under this chapter. (1) In the event of adjustments on account of duplicate assessments and departmental errors, such as but not limited to, transposition in figures, typographical errors, and errors in calculations, the adjustments may be entered upon the records although the full amount appearing on the records prior to such adjustment has been paid. (2) There may be refunded in the manner provided in subsection (b) of this section any amount collected in excess of the amount appearing on the records as adjusted, or any amount constituting a duplication of payment in whole or in part (3) Whenever any real property is deemed by the director to be exempt, except for the minimum tax, from taxation under section 19-87, if there shall have been paid prior to the effective date of the exemption any real property taxes applicable to the period following the effective date of the exemption, there shall be refunded to the nonprofit or limited distribution mortgagor owning the property in the manner provided in subsection (b) all amounts representing the real property taxes, except for the minimum tax, which have been paid on account of the property and attributable to the period following the effective date of the exemption. (4) No such adjustment for refund or taxes owed shall be entered on the records except within two years after the end of the tax year in which the amount to be refunded was due and payable, unless a written application for the adjustment has been filed within such period. (b) This subsection shall apply to all real property taxes. (1) All refunds and adjustments shall be paid by voucher approved by the director, setting forth all the details of each transaction. If the person entitled to a refund or adjustment is delinquent in the payment of the tax, the director, after notice to the delinquent taxpayer, shall withhold the amount of the delinquent taxes, together with penalties and interest thereon from the amount of the refund or adjustment and apply the same to the amount owed. (c) This subsection shall apply to a refund for an overpayment of a tax. (1) If the amount already paid exceeds the amount determined to be the correct amount of the tax due, and the taxpayer requests a refund of the overpayment, the amount of overpayment together with interest, if any, shall be refunded in the manner provided in subsection (b) above. The interest shall be allowed at a rate based upon the average interest rate earned on County investments during the previous fiscal year as determined by the director. The interest rate shall be established as a monthly rate and paid for each calendar month or fraction thereof beginning with the first month after the due date of the return and continuing until the date that the director approves the refund voucher. If the director approves the refund voucher within ninety days from the due date or the date the return is received, whichever is later, no interest on the overpayment will be allowed or paid. However, if the director exceeds the time allowed herein, interest will be computed from the due date of the return until the date that the director sends the refund warrant to the taxpayer. (2) If any overpayment of taxes results or arises from (A) the taxpayer filing an amended return, or from (B) a determination made by the director and such overpayment is not shown on the original return as filed by the taxpayer, interest on the overpayment shall be allowed and paid from the first month after the due date of the original return to the date that the director signs the refund voucher. If the director does not send the refund warrant to the taxpayer within forty-five days after the director’s approval, interest will continue until the date that the director sends the refund warrant to the taxpayer. REAL PROPERTY TAXES § 19-23