Title 48, Chapter 5, Section 241
(a) In all cases where a person has been overtaxed or claims for any
reason that taxes should be credited or refunded, the county
governing authority may hear and determine such application to the
extent of the interest of the county in the matter.
(b) In all cases where the county governing authority, pursuant to
subsection (a) of this Code section, has authorized the tax
collector or tax commissioner to credit or refund any overpayment of
property tax in cases where the taxpayer has been overtaxed or has
claimed that the tax should be credited or refunded, the
authorization to the tax collector or tax commissioner shall be
authority to credit or refund the proportionate amount of the state
and county school tax represented in the overpayment and, in the
case of refunds, he shall deduct such amounts from his next
distribution to the state and county school boards, respectively.