Refunding of Excess Assessments - Limitation Period for Presentation of Claims; Disposition of Amounts Not Refunded

If such claims be not presented within 12 months from the date of the maturity or payment of the bonds, they shall be forever barred, and such amounts shall be converted into the general revenue fund of the city or town. (Acts 1923, No. 165, p. 134; Code 1923, §2120; Code 1940, T. 37, §645.)