§ 59-2-1327. Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.

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Where a tax is demanded or enforced by a taxing entity, and the person whose property is taxed claims the tax is unlawful, that person may pay the tax under protest to the county treasurer. The person may then bring an action in the district court against the officer or taxing entity to recover the tax or any portion of the tax paid under protest.

Repealed and Re-enacted by Chapter 3, 1988 General Session

                    
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