283.11 CANCELED TAX REINSTATED.
When a refund is granted under the provisions of sections
283.09 to
283.11 the county
auditor shall reinstate such portion of the tax on the land as the value of the land without any
improvements bears to the full value of the erroneous assessment. The reinstated tax shall be
placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the
first Monday in January of the following year, shall be subject to judgment with the delinquent
taxes for the current or other years.
History: (2184-3) 1937 c 443 s 3