§ 19-2905. Rules and Regulations.
   (1)   The Department may promulgate regulations both (i) to clarify which taxpayers qualify for the special tax provision of this Chapter; and (ii) to provide rules for the proper calculation of the special tax provision of this Chapter in specific situations, including, but not limited to, cooperative buildings. 565
   (2)   The Department may prescribe such rules, regulations, schedules or procedures as it deems necessary for the submission and establishment of proof of the eligibility of taxpayers for the special tax provisions or other matters relating to the provisions of this Chapter including, but not limited to, rules and regulations to establish forms and/or procedures:
      (a)   to make application for special tax provisions relating to refunds or forgiveness of real estate taxes; and
      (b)   to obtain recognition as a low income taxpayer.

 

Notes

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   Added and former subsection (1) renumbered, Bill No. 180603 (approved September 19, 2018).