Claimant not eligible for refund, when

79-1624. Claimant not eligible for refund, when. If there are delinquent property taxes for a tax year commencing prior to January 1, 2020, on a retail storefront owned by the claimant, the claimant shall not be eligible for the refund pursuant to this act for such retail storefront. History: L. 2022, ch. 98, § 10; July 1.