15-16-604. Judicial review of tax refund denials.
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/mt/title-15/chapter-16/part-6/15-16-604·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-16-604 . Judicial review of tax refund denials.
(1)A taxpayer aggrieved by a final decision of the board of county commissioners under 15-16-603 is entitled to a judicial review of the decision under this section.
(2)Proceedings for review of a decision of the board of county commissioners must be instituted by filing a petition for judicial review in the district court of the county within 30 days of receipt of the board's decision. A copy of the petition must be served on the board of county commissioners within 10 days of the filing of the petition.
(3)Review of a decision of the board of county commissioners must be conducted by the district court under the standards of review set out in 2-4-704 . Additional evidence may be received by the district court under the standards set out in 2-4-703 .