CHAPTER 10-18A

PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS

10-18A-1    Definition of terms.

10-18A-1.1    Reduction in income allowed for taxes paid--Determination of amount.

10-18A-2    Refund of taxes paid on single family dwelling--Conditions.

10-18A-3    Refund denied after refund of sales tax.

10-18A-4    Right to file lost on death.

10-18A-5    Single-member household refund schedule.

10-18A-6    Multiple-member household refund schedule.

10-18A-6.1    Multiple-member household refund--Eligibility of head of household--Conditions.

10-18A-7    Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.

10-18A-8    Amount claimed not required on application--Computation by county auditor.

10-18A-9    Documentary evidence in application.

10-18A-10    Signing of refund claim--Delivery to proper officer.

10-18A-11    Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.

10-18A-12    Appropriations insufficient for all payments--Proration to timely filed claims.

10-18A-13    Hearing on denial of claim--Time for demand.

10-18A-14    Fraudulent refund claims as petty offense.

10-18A-15    Promulgation of rules.

10-18A-16    Distribution of unspent sales and property tax refunds.