Sec 42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:

1. The consent of the taxpayer to a tax roll correction.

2. The consent of the tax officer to the notice of claim.

3. The decision of the board of equalization.

4. The final nonappealable ruling by a court of competent jurisdiction.

B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.

C. If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.