§ 12.35.070. Liability for taxes.

Latest version.

A.

Real and personal property taxes for property exempted from tax under this chapter shall be due and payable in the same manner as nonexempt property taxes as billed by the municipality, except:

1.

If the application for exemption, deferral or renewal is approved by the assembly or an annual certification is approved prior to the date the taxes are due, the amount of the exemption shall be credited against the real and personal property taxes.

2.

If the application for exemption, deferral or renewal is approved by the assembly or an annual certification is approved after the date the taxes are due and paid, the amount of the exemption shall be refunded to the person who paid the tax.

(AO No. 2002-103(S), § 1, 8-6-02)

                    
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