What happens to property tax paid while an appeal is pending

The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the owner, and covered by an appeal to the district court for small claims or the Tax Appeal Court duly taken, shall, pending the final determination of the appeal, be paid by the Director into the "litigated claims account." If the final determination is in whole or in part in favor of the appealing owner, the Director shall repay to him or her out of the account, or if investment of the account should result in a deficit therein, out of the general fund of the County, the amount of the tax paid upon the amount held by the Court to have been excessive or nontaxable, together with a proportionate share of interest earned by the litigated claims account from the date of each payment into the litigated claims account, the interest to be paid from the general fund of the County. The balance, if any, of the payment made by the appealing owner, or the whole of the payment, in case the decision is wholly in favor of the Assessor, shall, upon the final determination become a realization of the general fund.In a case of an appeal to a Board of Review, the tax paid upon the amount of the assessment actually in dispute and in excess of that admitted by the owner shall, during the pendency of the appeal and until and unless an appeal is taken to the Tax Appeal Court, be held by the Director in a special deposit. In the event of final determination of the appeal in the Board of Review, the Director shall repay to the appealing owner out of the deposit the amount of the tax paid upon the amount held by the Board to have been excessive or nontaxable plus a proportionate share of the interest earned while said funds were held in the special deposit. The balance, if any, or the whole of the deposit, in case the decision is wholly in favor of the Assessor, shall become a realization of the general fund.