Q The current tax assessor has determined that a taxpayer’s residence has been assessed since construction in 1997 based on an incorrect square footage. May the taxpayer receive a refund of any prior year taxes?

A Section 27-73-7 allows refunds of taxes paid or collected “through error,” and since a clerical error in the square footage assessed resulted in an overpayment of taxes, the Board of Supervisors has the discretion to authorize a refund of overpaid taxes, subject to the three-year statute of limitations. (Attorney General’s Opinion to Tutor dated November 4, 2011)