36 §6664. Report (REPEALED)
§6664. Report (REPEALED) SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2005, c. 622, §31 (AMD). PL 2005, c. 622, §34 (AFF). PL 2007, c. 693, §35 (AMD). PL 2017, c. 211, Pt. E, §8 (RP).
36 §6665. Financial projections report (REPEALED)
§6665. Financial projections report (REPEALED) SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2009, c. 361, §33 (RP).
36 §6662. Disallowance of reimbursement for certain property
§6662. Disallowance of reimbursement for certain property Reimbursement under this chapter may not be made for property tax payments made with respect to property located at a facility that has permanently ceased all productive operations on April 1st of the year for which the property taxes are assessed and where no productive operations have been […]
36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)
§6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661) The procedure for business property tax reimbursement provided by this chapter may be referred to as the “Business Equipment Tax Reimbursement” or “BETR” program. [RR 2001, c. 1, §46 (RAL).] SECTION HISTORY RR 2001, c. 1, §46 (RAL).
36 §6651. Definitions
§6651. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 368, Pt. FFF, §2 (NEW).] 1. Eligible property. “Eligible property” means qualified business property first placed in service in the State, or constituting construction in progress commenced in the State, after April […]
36 §6652. Reimbursement allowed; limitation
§6652. Reimbursement allowed; limitation 1. Generally. A person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of a portion of those taxes from the State as provided in this chapter. The reimbursement […]
36 §6653. Taxpayer to obtain information
§6653. Taxpayer to obtain information Before filing a request for reimbursement with the State Tax Assessor pursuant to section 6654, a taxpayer must notify the assessor or assessors for any taxing jurisdiction in which eligible property is subject to tax and for which the taxpayer intends to claim reimbursement that the taxpayer intends to file […]
36 §6654. Claim for reimbursement
§6654. Claim for reimbursement A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a claim for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or after August 1st and on or before the following […]
36 §6655. Forms
§6655. Forms The State Tax Assessor shall prescribe forms for the notice of claim and statement of the assessor or assessors provided in section 6653 and the claim for reimbursement, with instructions, and make those forms available to taxpayers and taxing jurisdictions. The forms must include a checkoff to indicate if the applicant is also […]
36 §6656. Payment of claims
§6656. Payment of claims 1. Reimbursement claim. Notwithstanding any other provision of law, except as provided in subsection 1‑A, section 6652 and section 6662, upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement under this chapter. The assessor shall determine […]