§232-22 Filing fee. (a) No filing fee shall be charged on appeal to the state taxation board of review. (b) The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed […]
§232-23 Taxation. In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected in the same manner as the tax […]
§232-24 Taxes paid pending appeal. (a) The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by the director of finance into […]
§232-25 Amendment of assessment list to conform to decision. The assessor shall alter or amend the assessment and the assessment list in conformity with the decision or judgment of the last board or court to which an appeal may have been taken. [L 1932 2d, c 40, §56; RL 1935, §1954; am L 1939, c […]
