If it shall be ascertained and determined that any tract or lot of land or parts thereof upon which the uniform tax authorized and levied as provided in Section 49-19-1210 has been paid will not be benefited by or receive any benefit from the completion of the plan for improvement then the uniform tax so paid upon such tract, lot or part thereof shall be refunded and paid to the person paying it.
HISTORY: 1962 Code Section 18-508; 1952 Code Section 18-508; 1942 Code Section 6171; 1932 Code Section 6171; Civ. C. '22 Section 3225; 1920 (31) 663.