Tax Adjustments and Refunds Rules

This Subsection shall apply to taxes assessed and collected under this Chapter.In the event of adjustments on account of duplicate assessments and clerical errors, such as 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.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.Whenever any real property is deemed by the Director to be exempt from taxation under Sec. , 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 which have been paid on account of the property and attributable to the period following the effective date of the exemption.No such adjustment shall be entered on the records nor refund made except within two years after the end of the tax year in which the amount to be refunded was due and payable, and a written application for the adjustment or refund has been filed within such period.This Subsection shall apply to all taxes.All refunds and adjustments shall be paid by voucher approved by the Director setting forth the details of each transaction that created the refund. If the person entitled to a refund or adjustment is delinquent in the payment of real property taxes or other related fees associated with the subject property, in addition to principal, interest and penalties, including but not limited to, special taxes for community facilities districts, Residential Refuse Collection Assessment (RRCA), sewer or wastewater fees, recording fees, lien release fees, non-sufficient fund (NSF) charges, collection costs, assessments, exactions, etc., then the Director, after notice to the delinquent taxpayer, shall withhold the amount of the delinquent taxes, together with penalties and interest and other fees thereon, from the amount of the refund or adjustment and apply the same to the amount owed.When there is an overpayment of taxes, the Director shall provide written notice to the taxpayer with the instructions that, unless within 15 business days after the date of the notice, the taxpayer delivers a written request for a refund voucher and delivery of the refund, then the overpayment shall instead be automatically rolled over and applied as a credit to the taxes owed in the next fiscal year. If the taxpayer fails to affirmatively respond otherwise within the 15 business day period, then the Director of Finance shall apply the overpayment as a credit to the taxes owed in the next fiscal year.