|
between the reimbursement received and the reimbursement that |
| would be due under this chapter based on the property tax as |
| reduced or abated.__If the claimant fails to make the refund |
| within the 60-day period, the State Tax Assessor, within 3 years |
| from the claimant's receipt of reimbursement, may issue an |
| assessment for the amount that the claimant owes to the State |
| Tax Assessor.__The claimant may seek reconsideration of the |
| assessment pursuant to section 151. |
