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 […]
36 §6657. Audit of claim
§6657. Audit of claim The State Tax Assessor has the authority to audit any claim filed under this chapter and take any action provided in section 384. If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in […]
36 §6658. Subsequent changes
§6658. Subsequent changes If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated for any reason, or the property tax paid is applied as a credit against the tax assessed pursuant to chapter 111 or 112, the claimant shall file, within 60 days after receipt of the […]
36 §6659. Legislative findings
§6659. Legislative findings The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth […]
36 §6606. Waiver of penalties or interest
§6606. Waiver of penalties or interest 1. Short-term initiative. A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).] 2. Five-year initiative. A […]
36 §6660. Availability of information
§6660. Availability of information Notwithstanding section 191, information contained in applications for reimbursement, the names of persons receiving reimbursement and the amount of reimbursement paid to an applicant may be publicly disclosed by the bureau. This section does not permit the disclosure of taxpayer identification numbers. [PL 1997, c. 761, §5 (NEW).] SECTION HISTORY […]
36 §6607. Collection action not stayed
§6607. Collection action not stayed An enforced collection action, including, but not limited to, a wage levy, bank levy or refund setoff, is not stayed until a taxpayer’s tax initiatives application under section 6605 has been accepted by the State Tax Assessor and the taxpayer has paid all the tax, interest and penalties due pursuant […]
36 §6661. Certain leased property
§6661. Certain leased property A lessor of eligible property shall pay over to the lessee of that property reimbursement of property taxes received by the lessor under this chapter with respect to that property to the extent that the lessor has been reimbursed for those taxes by the lessee. [PL 2001, c. 392, §1 […]