Generally, the judgment will be paid by the county treasurer out of tax money collected from
property taxes during the next fiscal year, unless there is enough money available in funds budgeted
for that purpose by the county to allow an immediate refund. Of course, if there are any taxes still
owed on the property, which is the subject of the appeal, the amount of the judgment may be credited
against the amount of outstanding taxes.
The Tax Court does not make refunds. That is the responsibility of the county or state.
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