Amendment status not verified — confirm the current text below against the official source.
Refund of excess payment.— If upon the hearing of any objection or appeal from any valuation it is made to appear to the Commissioner or the court, as the case may be, that the appellant has paid any sum or sums of money in consequence of assessment which he ought not to have paid, the Commissioner or the court as the case may be, shall direct the excess payment to be refunded to the appellant.