BIL 038 Draft 02 2024-2026 - Laserfiche WebLink

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(c) No later than the last day of September, a road maintenance orf4anization shall report to the director all payments qualifying under subsection (a)(4) in a format prescribed by the director, including: (1) The name of the owner; (2) The tax map key of the property; (3) The amount paid by the owner; and (4) Other receipts statements or documentation as the director may require. (d) As used in this section "road maintenance organization" means a homeowners' association road maintenance corporation or other not -for -profit entily registered and in good standing with the State and that is organized and responsible for the maintenance repair, or improvement of a private roadway. Section 19-105. Administration. (a) The dir-eeter shall detennine the eligibility of the awfier- for- the taii er-edit upon 1 ver-ifleation that the evvfier- has installed a selar- water- heater- on the (b) Theevffier- shall file . „1;e do , .;tl, the depa,amen+ ..f fi... nee e r- before- September- 30 p eding the tax year whieh the ,,red t . „l!7 be prev Upon determination that an owner is eligible for a tax credit under this article, the director shall apply the credit against the claimant's real property tax liabili , except for the minimum tax in the amount for which the claimant is eligible, but in no case may credit in excess of the claimant's liability be refunded or carried over to a subsequent tax yew " SECTION 2. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material, and underscoring need not be included. SECTION 3. Severability. If any provision of this ordinance or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. 2