Notwithstanding any other laws to the contrary, any taxes paid before or after delinquency may be refunded, without interest, by the county treasurer within sixty days after the date of payment if:
(1) Paid more than once; or
(2) The amount paid exceeds the amount due on the property as shown on the roll.
[ 1961 c 15 § 84.69.150. Prior: 1957 c 120 § 15.]