Same; extension of time for filing claim; acceptance of claim after filing deadline

Official textksrevisor.govlast amended 2000

For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has been filed within four years of the deadline.

Amendment history

L. 1970, ch. 403, § 17; L. 1977, ch. 340, § 2; L. 2000, ch. 184, § 26; July 1.

Source: view the official text

In this article (27 sections)

79-4501 · Homestead property tax refund act; title and purpose of act
79-4502 · Homestead property tax refund act; definitions
79-4503 · Same; death of claimant after claim filed, disbursement;…
79-4504 · Same; claims payable from the income tax refund fund; no…
79-4505 · Same; deadline for filing claim
79-4506 · Same; amount of claim may be applied by department against…
79-4507 · Same; only one claimant per household permitted
79-4508 · Amount of claim, computation; determination of amount of…
79-4508a · Alternative amount of claim; determination; definition;…
79-4509 · Maximum property tax refund
79-4510 · Same; forms and instructions; county clerk to assist…
79-4511 · Same; information required in support of claim
79-4512 · Repealed
79-4513 · Same; excessive claims; disallowance or recovery; fraudulent…
79-4514 · Repealed
79-4515 · Same; recipient of public funds for payment of taxes not…
79-4516 · Same; claim disallowed if title to homestead received for…
79-4517 · Same; extension of time for filing claim; acceptance of claim…
79-4518 · Repealed
79-4519 · Severability
79-4520 · Repealed
79-4521 · Claimant's election to receive direct refund or credit…
79-4522 · Owner not entitled to homestead refund, when
79-4523 · Payment of refund to county treasurer when property taxes on…
79-4529 · Reserved
79-4530 · Refund of property tax imposed on certain residential…
79-4531 · Same, appeals process

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