LD 761
pg. 3
Page 2 of 4 An Act To Create an Agricultural Property Tax Reimbursement Program Page 4 of 4
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LR 825
Item 1

 
A commercial dairy farm is entitled to reimbursement from
the State of 50% of its eligible property taxes.

 
§6803.__Claim for reimbursement

 
A claim for reimbursement pursuant to section 6802 must be
filed within 15 calendar months of the date when eligible
property taxes are assessed.__No more than one claim for
reimbursement may be filed for each year in which eligible
property taxes are assessed.__A copy of the claim must be sent
to the assessor for each taxing jurisdiction to which the
eligible property taxes have been paid.__The State Tax
Assessor shall prescribe claim forms for reimbursement with
instructions and make such forms available to qualified
commercial dairy farms.

 
§6804.__Payment of claim

 
Upon receipt of a timely and properly completed claim for
reimbursement under section 6803, the State Tax Assessor shall
certify that the commercial dairy farm is eligible for
reimbursement and shall pay from the General Fund the amount
claimed within 120 days after the claim is filed.

 
§6805.__Audit of claim

 
The State Tax Assessor may 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 writing of
the redetermination and the State Tax Assessor's reasons.__If
the claimant has received reimbursement of an amount that the
State Tax Assessor concludes should not have been reimbursed,
the State Tax 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 under
section 6803, the property tax assessment associated with that
claim 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 pursuant to section
6802 for property tax that is subsequently reduced or abated,
the claimant shall, within 60 days of receipt of the reduction
or abatement, refund to the State Tax Assessor the amount of
the difference


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