The Tax Collector shall, for tax years beginning on and 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; and
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 mobile or manufactured home and the owner of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences; and
D. Pays the face value amount of the tax notice for the real estate tax with the waiver request.
(Res. 20-22, 11/10/2022)