AGO 1956 NO. 234 >
First-half payment of taxes must be made under protest if the taxpayer is to preserve his right to possible refund of such taxes, and an unlawful portion of taxes cannot be deducted from the total amount due the county treasurer, but the entire amount shown must be paid with no deduction or set off of illegal tax still due or already paid. A short form of protest, referring to an incorporating by reference a comprehensive form already on file with the county treasurer, is valid.