Q A parcel of land was assessed to the wrong owner for many years. It has been corrected and is now assessed to the correct owner. The taxpayer who paid the taxes for many years has filed a petition requesting a refund of the taxes paid on the incorrectly assessed property. May these be refunded?

A If it is determined that the individual erroneously paid the taxes in question, the tax collector, on order of the Board of Supervisors, would be authorized pursuant to Section 27-73-7 to refund those taxes subject to the three-year statute of limitations, Section 15-1-49, which cannot be waived. Erroneously paid taxes for those years that are not within the three-year period may not be refunded. (Attorney General’s Opinions to Marshall, November 7, 2014)