If the real property taxes are paid more than once, or overpaid, on a piece of real property and the overpayment has not been refunded on or before August 15 of the year following the overpayment, the County Treasurer shall apply the overpayment against the current year’s real property tax on that same piece of property, and shall include in the tax notice required by UCA § 59-2-1317, as amended, a notification of the overpayment applied, thus reducing the balance due on the current year’s real property taxes.
(Prior Code, § 1-8B-5) (Ord. 131, passed 6-4-1991)