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A. If a taxpayer pays taxes under protest, the taxpayer may bring suit against the borough for recovery of the taxes. If judgment for recovery is given against the borough or, if in the absence of suit, it becomes obvious to the assembly that judgment for recovery of the taxes would be obtained if legal proceedings were brought, the borough shall refund the amount of the taxes that would be awarded if judgment were ordered by the court to the taxpayer with interest at eight percent from the date of payment plus litigation costs as provided by law.

B. A taxpayer pays taxes under protest only if the taxpayer has:

1. Requested the assessor make a correction of the taxpayer’s assessment notice as provided by law; and

2. Timely filed any appeal or suit as provided by law; and

3. Timely paid the full amount of the taxes as shown on the applicable tax statement, and not more than 30 days after payment, filed with the mayor a written protest of the disputed portion on a form containing the name and address of the taxpayer, a concise statement of the reasons the taxpayer asserts as grounds for a refund, and such other information as the taxpayer shall deem necessary.

C. When the taxpayer pays the taxes due in two installments, the right to refund under this section is preserved if a written protest is filed after the first installment payment and indicates that the protest is a continuing protest. No protest accompanying a tax payment will be deemed to include protest of taxes due in other tax years. Any tax paid without a written protest in accordance with this section is considered voluntarily paid and nonrefundable.

D. The mayor will notify the assembly and the borough attorney of payments made under protest in accordance with this section. If no appeal or suit is pending, and in the opinion of the borough attorney a judgment for recovery would be obtained if any action is brought, the borough attorney will forward a recommendation to the assembly for action to issue a refund of taxes. (Ord. 2020-37 § 3, 2020.)