15-1-408. Alternative remedy -- judgment.
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/mt/title-15/chapter-1/part-4/15-1-408·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-1-408 . Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:
(1)that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;
(2)that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;
(3)that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or
(4)any other remedy as the court considers appropriate.