Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer. (1) Unless otherwise specifically provided by statute, property taxes shall be paid directly to the county treasurer: (a) on the date that the property taxes are due; and (b) as provided in this chapter. (2) (a) The county treasurer shall apply a payment that is insufficient to cover both a tax or tax notice charge that is deferred in accordance with Chapter 2a, Part 7, Discretionary Deferral, Chapter 2a, Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, or Chapter 2a, Part 9, Nondiscretionary Deferral for Elderly Property Owners, and a current year property tax or tax notice charge to the current tax year property tax or tax notice charge first. (b) The county treasurer shall send notice to the property owner: (i) that the payment was insufficient; (ii) that the county applied the payment to the tax or tax notice charges for the current tax year; and (iii) of the amount of tax and tax notice charge that is outstanding. (3) A taxpayer shall receive payment as provided in this section if a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year is required by a final and unappealable judgment or order described in Subsection (4) issued by: (a) a county board of equalization; (b) the commission; or (c) a court of competent jurisdiction. (4) (a) For purposes of Subsection (3), the state or any taxing entity that has received property taxes or any portion of property taxes from a taxpayer described in Subsection (2) shall pay the taxpayer if: (i) the taxes the taxpayer paid in accordance with Subsection (3) are collected by an authorized officer of the: (A) county; or (B) state; and (ii) the taxpayer obtains a final and unappealable judgment or order: (A) from a county board of equalization, the commission, or a court of competent jurisdiction; (B) against: (I) the taxing entity or an authorized officer of the taxing entity; or (II) the state or an authorized officer of the state; and (C) ordering a reduction in the amount of any tax levied against any property for which a taxpayer paid a tax or any portion of a tax under this chapter for the calendar year. (b) The amount that the state or a taxing entity shall pay a taxpayer shall be determined in accordance with Subsections (5) through (8). (5) For purposes of Subsections (3) and (4), the amount the state shall pay to a taxpayer is equal to the sum of: (a) if the difference described in this Subsection (5)(a) is greater than $0, the difference between: (i) the tax the taxpayer paid to the state in accordance with Subsection (3); and (ii) the amount of the taxpayer's tax liability to the state after the reduction in the amount of tax levied against the property in accordance with the final and unappealable judgment or order described in Subsection (4); (b) if the difference described in this Subsection (5)(b) is greater than $0, the difference between: (i) any penalties the taxpayer paid to the state in accordance with Section 59-2-1331; and (ii) the amount of penalties the taxpayer is liable to pay to the state in accordance with Section
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