15-2-306. Board may order refund. (1) In any appeal before the state tax appeal board when a taxpayer has paid property taxes or fees under written protest and the taxes or fees are held by the treasurer of a unit of local government in a protest fund, the state tax appeal board shall enter judgment, exclusive of costs, if the board finds that the property taxes or fees should be refunded.
(2) The state tax appeal board's judgment issued pursuant to subsection (1) must be held in abeyance:
(a) until the time period for appeal has passed; or
(b) if the final decision of the state tax appeal board has been appealed in accordance with 15-2-303.
History: En. Sec. 2, Ch. 501, L. 1981; amd. Sec. 7, Ch. 594, L. 1993.
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