In order for a protested of taxes to be valid, the taxpayer must have done one or more of the following:
1. Filed an informal review (AB26) with the Department of Revenue.
2. Filed an appeal with the County Tax Appeal Board.
3. Filed an appeal with the State Tax Appeal Board.
4. Must be participating in a Class Action Suit.
5. Taxpayer has 90 days in which to file a suit within the District Court.
6. Proof of filing must be provided to the County Treasurer.
The protested payment must:
1. Be paid under protest before the tax becomes delinquent. (No delinquent taxes may be protested).
2. Be accompanied by a written protest for that portion of the tax protested. The written protest must specify the grounds or reasons the taxes are being paid under protest. The amount paid under protest must directly relate to those grounds specified.
3. Be made to the office designated and authorized to collect it.
The entire amount of your tax may not be protested; only the portion that exceeds the amount of taxes for the preceding year. Each installment protested must be paid.
Payment of taxes under protest simply sets the designated monies aside, in the protest fund, until the appeal already in progress has been resolved by the Tax Appeal Board, the Department of Revenue, or the Courts (or, in the case of a lawsuit filed after payment under protest, until the courts enter a final judgment).
If the taxpayer does not comply with any of the above, the County Treasurer shall disperse the amount paid under protest to the appropriate funds.