This publication addresses a property owner’s responsibility to request a refund from the municipality (town, village or city) for taxes paid in error as a result of a delayed determination from a Board of Review (BOR), Board of Assessors (BOA), or a court. It also explains when and how a municipality files a request to chargeback refunded taxes under sec. 74.41, Wis. Stats., with the Department of Revenue (DOR) and request an interest refund from the Department of Administration (DOA).