Refunds ordered by the county legislative authority may include:
(1) A portion of amounts paid to the state treasurer by the county treasurer as money belonging to the state; and also
(2) County taxes and taxes collected by county officers for taxing districts.
[ 1991 c 245 s 33; 1961 c 15 s 84.69.040. Prior: 1957 c 120 s 4.]