| A person entitled to reimbursement 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 before 60 days after the tax is paid. The State Tax |
Assessor may extend the date on which the claim for reimbursement |
is due for good cause. Except as otherwise provided, the claim |
must be accompanied by the statement obtained by the claimant |
pursuant to section 6653 and any information required by the |
State Tax Assessor to verify the adjusted basis of the property |
for federal income tax purposes. If the claimant requests |
reimbursement of an amount of tax that differs from the amount of |
tax specified for the eligible property in the statement provided |
by the assessor or assessors of the taxing jurisdiction, the |
claimant must attach to the claim form an explanation of the |
reasons for that difference and the State Tax Assessor shall |
determine the correct amount of reimbursement to which the |
claimant is entitled, taking into consideration both the |
statement from the assessor or assessors and the taxpayer's |
explanation. If, for any reason, the claimant is unable to |
obtain the statement specified in section 6653 from the assessor |
or assessors within the time specified in section 6653, the |
claimant must attach to the claim form an explanation of the |
amount of reimbursement requested and the State Tax Assessor |
shall process the claim without that statement. If the property |
taxes are billed in more than one installment, a claimant may |
submit multiple claims for reimbursement corresponding to the |
amount of property tax paid with each installment. |