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4 <br /> unit has failed to grant the release, has notified the taxpayer that no release will be granted, or <br /> has taken no action on the request,the taxpayer shall pay the tax. He may then withint hree <br /> years from the date of payment bring a civil action against the taxing unit fort he amount <br /> claimed. <br /> (2) F;bquest for Fbfund. - If within 90 days after receiving a taxpayer's request for refund <br /> under(a)above, the governing body has failed to refund the full amount requested by the <br /> taxpayer, has notified the taxpayer that no refund will be made, or has taken no action on the <br /> request,the taxpayer may bring a civil action against the taxing unit fort he amount claimed. <br /> Such action maybe brought at anytime within three years from the expiration of the period in <br /> which the governing body is required to act. <br /> (d) Civil Actions. -Civil actions brought pursuant to subsection (c)above shall be brought in <br /> the appropriate division of the general court of justice of the county in which the taxing unit is <br /> located. If, upon the trial, it is determined that the tax or any part of it was illegal or levied for <br /> an illegal purpose, or excessive asthe result of a clerical error,judgment shall be rendered <br /> therefor with interest thereon at six percent (6%)per annum, plus costs, and thejudgment shall <br /> be collected as in other civil actions. (1901, c. 558, s. 30; F;bv., s. 2855; C S, s. 7979; 1971, c. <br /> 806, s. 1; 1973, c. 564, s. 3; 1977, c. 946, s. 2; 1985, c. 150, s. 1; 1987, c. 127.) <br />