§6804.__Payment of claim

Upon receipt of a timely and properly completed claim for reimbursement, the assessor shall determine if the commercial dairy farm is eligible for reimbursement and shall pay to an eligible commercial dairy farm from the General Fund the amount claimed within 120 days after the claim is filed.

§6805.__Audit of claim

The assessor may audit any claim filed under this chapter and take any action provided in section 384.__If the assessor determines that the amount of the claimed reimbursement is incorrect, the assessor shall redetermine the claim and notify the claimant in writing of the redetermination and the assessor's reasons.__If the claimant has received reimbursement of an amount that the assessor concludes should not have been reimbursed, the assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed.__The claimant may seek reconsideration of the redetermination or assessment pursuant to section 151.

§6806.__Subsequent changes

If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated, the claimant shall file, within 60 days after receipt of the reduction or abatement, an amended claim for reimbursement reflecting the reduction or abatement.__If a claimant has received reimbursement for property tax that is reduced or abated, the claimant shall, within 60 days of receipt of the reduction or abatement, refund to the General Fund the amount of the reimbursement for the property tax that has been reduced or abated.__If the claimant fails to make the refund within the 60- day period, the assessor may issue, within 3 years from the claimant's receipt of reimbursement, an assessment for the amount that the claimant owes to the General Fund.__The claimant may seek reconsideration of the assessment pursuant to section 151.

SUMMARY

This bill provides a 50% property tax rebate to commercial dairy farms.