(A) To the fullest extent permitted by HEA 1010, custom or practice, or other legal authority, the County Auditor and Treasurer shall first apply any refund or rebate otherwise payable under HEA 1010 or as otherwise directed by the state legislature as to the 2006 pay 2007 real estate property taxes on the property liens of the taxpayer otherwise entitled to receive the refund or rebate.
(B) This section shall be effective immediately on December 17, 2007.
(Ord. 2007-582, passed 12-17-2007)