To whom refund may be paid.

The payment of refunds shall be made payable, at the election of the appropriate treasurer, to the taxpayer, his or her guardian, executor, or administrator or the owner of record of the property taxed, his or her guardian, executor, or administrator.[ 2013 c 23 s 381; 1961 c 15 s 84.69.090. Prior: 1957 c 120 s 9.]