§ 48-5-380. Refunds of Taxes and License Fees by Counties and Municipalities; Time and Manner of Filing Claims and Actions for Refund; Authority to Approve or Disapprove Claims

As provided in this Code section, each county and municipality shall refund to taxpayers any and all taxes and license fees: Which are determined to have been erroneously or illegally assessed and collected from the taxpayers under the laws of this state or under the resolutions or ordinances of any county or municipality; or Which […]

§ 48-5-381. Reserve Funds of Counties and Municipalities

Whenever the governing authority of any county or municipality determines that because of unusual conditions it is impractical to expend the funds raised by taxation for the purposes for which the taxes were levied and that it is in the best interest of the county or municipality and its citizens and taxpayers for public work […]