Q A tax exempt organization was charged for taxes and erroneously paid them. Does the three-year statute of limitations apply to refunds paid under Section 27-73-7?

A Yes. Where a taxpayer has paid through error or otherwise a sum in excess of that which was properly due, the tax collector is authorized, on order of the board of supervisors, to refund such erroneous payment under Section 27-73-7. Section 27-73-3 requires the taxpayer to apply or petition for such a refund. Under the statute of limitations in Section 15-1-49, the petition seeking a refund must be filed within three years of the erroneous payment. (Attorney General’s Opinion to Norwood, September 21, 2012)