Denial of reduction because of refund or freeze

No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze. Source: SL 1987, ch 86 , § 15. Effective July 1, 2026