COMMITTEE ON WAYS & MEANS
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.C.R. 2023
(Reference to printed resolution)
Page 1, line 15, strike "for property taxes paid"
Line 18, after the comma insert "subject to subsection C, paragraph 3 and subsection I of this section,"
Line 19, strike "of the primary"
Strike lines 20 and 21, insert "in an amount determined pursuant to subsection B of this section if"
Line 29, strike the comma
Line 34, strike the second comma insert "or"; after "or" insert "the"
Line 37, strike the comma
Line 42, strike the second comma insert "or"; after "or" insert "the"
Page 2, lines 5 and 8, strike the second comma insert "or"; after "or" insert "the"
Between lines 15 and 16, insert:
"3. May not exceed the amount the property owner paid in primary property taxes for the tax year to the affected city, town or county. If the total amount of the refund determined pursuant to subsection B of this section is more than the amount the property owner paid in primary property taxes to the affected city, town or county for the tax year and the refund is accepted, the department shall issue the refund for that tax year in an amount equal to the amount the property owner paid in primary property tax to the affected city, town or county. The property owner must apply to the department for the remaining portion of the refund the following tax year.
D. Within fifteen days after the department receives an application from a property owner for a refund under this section, the department shall notify the affected city, town or county. Within thirty days after receiving the notice, the affected city, town or county shall accept or reject the refund and notify the department of that determination. If the affected city, town or county:
1. Accepts the refund, the department shall pay the refund to the property owner pursuant to subsection c of this section.
2. Rejects the refund, the department may not pay the refund to the property owner. The property owner may file a cause of action in the superior court of the county in which the real property is located to challenge the rejection of the refund. The questions of whether the property owner is entitled to the refund and whether the amount of the refund is reasonable are judicial questions. In a cause of action filed pursuant to this paragraph:
(a) The city, town or county shall bear the burden of demonstrating that its actions are lawful or that the amount of the refund is unreasonable.
(b) The property owner is not liable to the city, town or county for attorney fees or costs.
(c) A prevailing property owner shall be awarded reasonable attorney fees and costs.
3. Does not respond to the department within the thirty-day period, the refund is deemed accepted and the department shall pay the refund to the property owner."
Reletter to conform
Page 2, line 19, strike "claimed" insert "Issued"
Line 22, strike "of the refunds" insert "provided by the department"
Line 24, strike "state general fund" insert "department as reimbursement for issuing the refunds"
Line 26, after "the" insert "affected"
Strike lines 28 through 31
Reletter to conform
Line 35, strike "taxpayer" insert "property owner"; strike "claim" insert "apply for"
Line 41, after the first "the" insert "affected"
Line 42, after "the" insert "affected"
After line 44, insert:
"I. A property owner whose real property is located in the corporate boundaries of a city or town is eligible to apply for a refund only from that city or town. A property owner whose real property is located in an unincorporated area of a county is eligible to apply for a refund only from that county."
Reletter to conform
Page 3, line 4, strike "created" insert "established"
Between lines 19 and 20, insert:
"1. "affected city, town or county" means a city, town or county in which a property owner is applying for a refund provided under this section."
Renumber to conform
Amend title to conform