Delaware HB240 amends tax refund processes for county and school taxes paid in error or overpaid after assessment appeals.
Delaware HB240 modifies the Delaware Code to streamline the process for refunding county and school taxes paid in error or overpaid following an assessment appeal. For county taxes, the refund process now requires the county government to approve the refund after the taxpayer submits a written request. For school taxes, the school board must seek approval from the county's tax collecting authority before issuing a refund. Both county and school governments must maintain records of all refunds for at least three years, which are available for public inspection.
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