Q May a refund be made for the years 2008 and 2009 taxes under Section 27-73-7 for the overpayment of the personal property taxes for those years?

A Yes, if the tax collector determines that the taxpayer has erroneously paid taxes within the meaning of Section 27-73-7, subject to the three-year statute of limitations applicable to such claims. (Attorney General’s Opinion to Palmer dated March 23, 2011)