§6803.__Claim for reimbursement

A claim for reimbursement pursuant to section 6802 must be filed within 15 calendar months of the date when eligible property taxes are assessed.__No more than one claim for reimbursement may be filed for each year in which eligible property taxes are assessed.__A copy of the claim must be sent to the assessor for each taxing jurisdiction to which the eligible property taxes have been paid.__The State Tax Assessor shall prescribe claim forms for reimbursement with instructions and make such forms available to qualified commercial dairy farms.

§6804.__Payment of claim

Upon receipt of a timely and properly completed claim for reimbursement under section 6803, the State Tax Assessor shall certify that the commercial dairy farm is eligible for reimbursement and shall pay from the General Fund the amount claimed within 120 days after the claim is filed.

§6805.__Audit of claim

The State Tax Assessor may audit any claim filed under this chapter and take any action provided in section 384.__If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in writing of the redetermination and the State Tax Assessor's reasons.__If the claimant has received reimbursement of an amount that the State Tax Assessor concludes should not have been reimbursed, the State Tax Assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed.__ The claimant may seek reconsideration of the redetermination or assessment pursuant to section 151.

§6806.__Subsequent changes

If, after a claim for reimbursement has been filed under section 6803, the property tax assessment associated with that claim is reduced or abated, the claimant shall file, within 60 days after receipt of the reduction or abatement an amended claim for reimbursement reflecting the reduction or abatement.__ If a claimant has received reimbursement pursuant to section 6802 for property tax that is subsequently reduced or abated, the claimant shall, within 60 days of receipt of the reduction or abatement, refund to the State Tax Assessor the amount of the difference