59-2-1328. Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
(1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Sectionordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall: 59-2-1330 audit and allow the final and unappealable judgment or order; cause a warrant to be drawn for the amount recovered by the final and unappealable judgment or order; and pay the taxpayer as required by Section. 59-2-1330
(2) At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county: if: the final and unappealable judgment or order described in Subsection (1) is obtained against a county; and any portion of the taxes included in the final and unappealable judgment or order described in Subsection (1): is levied by the state or a taxing entity other than the county; and has been paid over to the state or the taxing entity described in Subsection (2)(a)(ii)(A) by the county; and for the state's or the taxing entity's proportionate share of a payment to a taxpayer required by Section. 59-2-1330
(3) For purposes of Subsection (2), the state's or a taxing entity's proportionate share of a payment to a taxpayer required by Sectionis an amount equal to the product of: 59-2-1330 the percentage by which the amount of any tax levied against any property for which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance with the final and unappealable judgment or order described in Subsection (1); and the total amount of the taxes for the property described in Subsection (1) paid over to the state or the taxing entity by the county for the calendar year described in Subsection (3)(a).
(4) If the final and unappealable judgment or order described in Subsection (1) results from an objection to the commission's assessment of property to which the county is a party under Section, any expenses incurred by the county in connection with the objection shall be apportioned proportionately among each taxing entity located within the county. 59-2-1007