To recover taxes illegally imposed, demand in writing for repayment must be made within 30 days after payment of tax. Claim for refund, based upon contention that intangible property of foreign corporation was not subject to taxation, could not be maintained under this section. Notice to county treasurer is not a demand on treasurer of school district required by this section as condition precedent to bringing suit for refund of school taxes. No formal protest is required under this section, and demand for return is sufficient if it specifies the taxes sought to be recovered and the ground upon which their return is demanded. Protest must state grounds specifically, and burden of proof is on pleader.
Demand is necessary to base action for recovery of illegal taxes paid under protest.
Miscellaneous This section is not exclusive and proper claim may be allowed under section 77-1734 .01. This section creates a direct cause of action by which a taxpayer may test the validity for any reason of a tax on any part thereof. A remedy is provided for the recovery of penalties as well as taxes which have been illegally imposed. Claim by railroad for refund of special assessments was properly disallowed. Limitation under this section does not apply to action for recovery of money paid for void tax sale certificate against county.