Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

195.0000 AUDITS

See Mandatory Audits

195.0010 Notice of Overassessment. Upon audit, whether mandatory or nonmandatory, whenever overassessments are discovered, taxpayers should be notified that a claim for cancellation or refund of taxes based on such overassessment should be initiated. LTA 8/14/1986 (No. 86/62).