Whenever, after taxes have been paid, the selectmen, the board of tax and land appeals, or the superior court, as the case may be, grant an abatement of taxes, they shall award interest on the amount of taxes abated at the rate of 4 percent per annum from the date the taxes were paid to the date of refund.
Source. 1965, 152:1. 1973, 544:13. 1983, 394:2, eff. Aug. 21, 1983. 2022, 164:1, eff. Apr. 1, 2022.