Article 45 - HOMESTEAD PROPERTY TAX REFUNDS
- Section 79-4501 - Homestead property tax refund act; title and purpose of act
- Section 79-4502 - [Effective Until 7/1/2024] Homestead property tax refund act; definitions
- Section 79-4502 - [Effective 7/1/2024] Homestead property tax refund act; definitions
- Section 79-4503 - Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim
- Section 79-4504 - Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim
- Section 79-4505 - Same; deadline for filing claim
- Section 79-4506 - Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household
- Section 79-4507 - Same; only one claimant per household permitted
- Section 79-4508 - Same; amount of claim, computation; determination of amount of claim by department
- Section 79-4508a - Same; alternative amount of claim; determination
- Section 79-4509 - Same; maximum property tax refund
- Section 79-4510 - Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations
- Section 79-4511 - Same; information required in support of claim
- Section 79-4513 - Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor
- Section 79-4515 - Same; recipient of public funds for payment of taxes not eligible claimant
- Section 79-4516 - Same; claim disallowed if title to homestead received for purpose of making claim
- Section 79-4517 - Same; extension of time for filing claim; acceptance of claim after filing deadline
- Section 79-4519 - Severability
- Section 79-4521 - Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim
- Section 79-4522 - Owner not entitled to homestead refund, when
- Section 79-4523 - Payment of refund to county treasurer when property taxes on homestead delinquent
- Section 79-4530 - Refund of property tax imposed on certain residential property, when
- Section 79-4531 - Same, appeals process