Q A taxpayer donated land in 2000 to a church that would be tax exempt, but this change in ownership was not reflected on the tax rolls. The taxes were paid every year. May the City refund the ad valorem taxes paid by this taxpayer for this parcel for the past three years provided the land in question was used as allowed in Sections 27-31-1 and 79-11-33?

A Upon application of a claim by the taxpayer pursuant to Section 27-73-3 and determination by the municipal governing authorities that a taxpayer has paid, through error or otherwise, a sum in excess of that which was properly due, the tax collector would be authorized, on order of the governing authorities, to refund such erroneous tax payment. Since there is no specific statute that prescribes the time within which a claim for refund of erroneously paid ad valorem taxes must be made, the three year period of limitation provided for in Section 15-1-49 applies and cannot be waived. (Attorney General’s Opinion to Baum, April 12, 2013)