59-1-301. Payment under protest -- Action to recover.
In all cases of levy of taxes, licenses, or other demands for public revenue which is
deemed unlawful by the party whose property is taxed, or from whom the tax or license is
demanded or enforced, that party may pay under protest the tax or license, or any part deemed
unlawful, to the officers designated and authorized by law to collect the tax or license; and then
the party so paying or a legal representative may bring an action in the tax division of the
appropriate district court against the officer to whom the tax or license was paid, or against the
state, county, municipality, or other taxing entity on whose behalf it was collected, to recover the
tax or license or any portion of the tax or license paid under protest.
Enacted by Chapter 3, 1988 General Session
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Last revised: Thursday, May 28, 2009