(A) No individual or entity will receive a tax rebate if such individual or entity owes delinquent property tax, real or personal.
(B) Any tax rebate will be first applied to such delinquent taxes.
(C) After application of such rebate to delinquent taxes, any balance of rebate will be issued to such individual or entity.
(D) The Treasurer and Auditor will take the necessary action to implement the purpose of this section.
(Ord. 2007-27, passed 12-4-07)