§ 40-226.8. Suspension of payment of disputed amount of refund due upon locality's notice of intent to initiate judicial review.

(a)

Payment of any refund determined to be due pursuant to the determination of the tax commissioner shall be suspended if the locality assessing the tax serves upon the taxpayer, within sixty (60) days of the date of the determination of the tax commissioner, a notice of intent to file an application for judicial review of the tax commissioner's determination pursuant to section 40-227 and pays the amount of the refund not in dispute, including tax and accrued interest. Payment of such refund shall remain suspended while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that the locality's application for judicial review is frivolous, as defined in this section.

(b)

No suspension of refund activity shall be permitted if the locality's application for judicial review fails to identify with particularity the amount in dispute.

(c)

The requirement that the obligation to make a refund be suspended shall cease unless an application for judicial review pursuant to section 40-227 is filed and served on the necessary parties within thirty (30) days of the service of the notice of intent to file such application.

(Ord. No. 6254-06, § 1)

(Ord. No. 6254-06, § 1)