Opinion No.

The Honorable Billy Joe Purdom State Representative HCR 66, Box 34 Yellville, AR 72687

Dear Representative Purdom:

This is in response to your request for an opinion concerning the refunding of erroneously assessed taxes. Specifically, you have asked whether a taxpayer whose property is erroneously assessed in the wrong school district is entitled to a full refund of those taxes paid, or whether he is entitled only to the difference in the amount of taxes paid and the amount of taxes due resulting from the difference in the millage rates between the two districts.

In my opinion, the taxpayer is…