The Tax Collector shall, for tax years beginning on or after January 1, 2023, grant a request to waive additional charges for real estate taxes if the taxpayer does all of the following:
(A) Provides a waiver request of additional charges, on a form provided by the State Department of Community and Economic Development, to the Tax Collector in possession of the claim within 12 months of a qualifying event;
(B) Attests that a tax notice was not received;
(C) Provides the Tax Collector in possession of the claim with one of the following:
(1) A copy of the deed showing the date of real property transfer; or
(2) A copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing the date of issuance or a copy of an executed lease agreement between the owner of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences.
(D) Pays the face value amount of the tax notice for the real estate tax with the waiver request.
(Res. 10-2022, passed 11-21-2022)