§ 726. Refund of taxes. 1. If in a final order in any proceeding under\nthis article it is determined that the assessment reviewed was\nexcessive, unequal or unlawful, or that real property was misclassified,\nand ordered or directed that the same be corrected or stricken from the\nroll, and such order is not made in time to enable the assessors or\nother appropriate officer, board or body to make a new or corrected\nassessment or to strike such assessment from the roll prior to the\nimposing of any tax or special ad valorem levy upon the real property\nthe assessment of which has been determined to be excessive, unequal or\nunlawful, or which has been determined to be misclassified, then any\namount at any time collected upon such excessive, unequal or unlawful\nassessment, or as a result of such misclassification shall be refunded\nas follows:\n (a) When such tax or other levy shall have been imposed by the board\nof supervisors, there shall be audited and paid to the petitioner or\nother person paying such tax or other levy in the same manner as county\ncharges, the amount paid by him in excess of the amount which would have\nbeen paid had such assessment been made as determined by such order,\ntogether with interest thereon as provided in subdivision two of this\nsection. So much of any tax or other levy, including interest thereon,\nas shall be refunded which was imposed for city, town, village or\nspecial district purposes, shall be charged to such city, town, village\nor special district. So much of the amount of any tax or other levy,\nincluding interest thereon, as shall be refunded which was imposed for\nother than city, town, village or special district purposes, shall be a\ngeneral county charge; provided, however, that if the assessment is\nreduced by such order by an amount not in excess of ten thousand\ndollars, such portion of the amount refunded shall be charged to the\ncity or town in which the real property is situated. However, with\nregard to condominiums, the amount paid by the petitioner or other\nperson paying such tax, in excess of the amount which would have been\npaid had such assessment been made, as determined by such order, for\nassessments other than city, town, village or special district purposes,\nshall not be a city or town charge regardless of the amount of the\nreduction in the assessment.\n (b) When such tax or other levy shall have been imposed by the\nappropriate board or body of any city, town or village, there shall be\naudited and paid to the petitioner or other person paying such tax or\nother levy in the same manner as city, town or village charges, as the\ncase may be, the amount paid by him in excess of the amount which would\nhave been paid had the assessment been made as determined by such order,\ntogether with interest thereon as provided in subdivision two of this\nsection. So much of any tax or other levy, including interest thereon,\nas shall be refunded which was imposed for city, town, village or\nspecial district purposes, shall be charged to such city, town, village\nor special district. So much of the amount of any tax or other levy,\nincluding interest thereon, as shall be refunded which was imposed for\nother than city, town, village or special district purposes, shall be a\ngeneral county charge; provided, however, that if the assessment is\nreduced by such order by an amount not in excess of ten thousand\ndollars, such portion of the amount refunded shall be charged to the\ncity or town in which the real property is situated. However, with\nregard to condominium owners, the amount paid by the petitioner or other\nperson paying such tax, in excess of the amount which would have been\npaid had such assessment been made, as determined by such order, for\nassessments other than city, town, village or special district purposes,\nshall not be a city or town charge regardless of the amount of the\nreduction in the assessment.\n (c) Any final order in a proceeding under
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