Current through 131st (2023-2024) Legislature Chapter 684
Section 6258 - Annual notice to taxpayer1.Annual deferral notice. On or before December 15th of each year, the bureau shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice must: A. Inform the taxpayer that the property taxes have been deferred in the current year; [1989, c. 534, Pt. C, §1(NEW).]B. Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15th of the current year; [1989, c. 534, Pt. C, §1(NEW).]C. Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the bureau; and [1989, c. 534, Pt. C, §1(NEW).]D. Contain any other information that the bureau considers necessary to facilitate administration of the homestead deferral program including, but not limited to, the right of the taxpayer to submit any amount of money to reduce the total amount of the deferred taxes and interest and the right of the taxpayer to withdraw from the deferral of future property taxes under this chapter by notifying the bureau by any method that the bureau may prescribe. [2021, c. 483, Pt. AA, §15(AMD).] [2021, c. 483, Pt. AA, §15(AMD).]
2.Notice mailed. The bureau shall give the notice required under subsection 1 by mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the bureau to be the correct address of the taxpayer. [1989, c. 534, Pt. C, §1(NEW).]
Amended by 2021SP1, c. 483,§ AA-15, eff. 10/18/2021.1989, c. 534, §C1 (NEW) . 1989, c. 713, § 7 (AMD) . See 2021SP1, c. 483, § AA-21.