10-18A PROPERTY TAX REFUND FOR AGED AND DISABLED PERSONS
PROPERTY TAX REFUND FOR AGED AND DISABLED PERSONS
Definition of terms.
Reduction in income allowed for taxes paid--Determination of amount.
Refund of taxes paid on single family dwelling--Conditions.
Refund denied after refund of sales tax.
Right to file lost on death.
Single-member household refund schedule.
Multiple-member household refund schedule.
Multiple-member household refund--Eligibility of head of household--Conditions.
Time for claiming refund--Forms--Assistance rendered to claimants--Extension of
Amount claimed not required on application--Computation by county auditor.
Documentary evidence in application.
Signing of refund claim--Delivery to proper officer.
Reimbursement of eligible claimants--Payment from retail sales and service tax
refund appropriations--Time for payment--Forms.
Appropriations insufficient for all payments--Proration to timely filed claims.
Hearing on denial of claim--Time for demand.
Fraudulent refund claims as petty offense.
Promulgation of rules.
Distribution of unspent sales and property tax refunds.