15-1-408 Alternative remedy -- judgment

15-1-408 . Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct: (1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action; (2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year; (3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or (4) any other remedy as the court considers appropriate.