Real property tax assessment freeze revised.
be amended to read as follows:
for the real property tax assessment freeze
under this chapter shall be
on or before April first on forms prescribed
by the secretary of revenue and regulation.
shall be made available to
who shall, upon request of an applicant, assist the applicant in completing the
form. A person failing to comply with the April first deadline for the previous year, but
otherwise qualifying for the real property tax assessment freeze provided under this chapter, may
petition the board of county commissioners to recalculate the taxes based on the valuation the
person would have received under this program and abate the difference in taxes
be amended by adding thereto a NEW SUBDIVISION to read as