Applicable to tax years beginning July 1, 2012-January 2, 2015, ports used for common carrier rail freight service to shippers in a county with a population of 450,000 or less are now exempt from property tax. If you have already paid your 2012 taxes for this property, you can take the following steps to receive a refund:
- File an application with the county assessor within 60 days after the effective date of this act.
- Provide substantive information in order to receive the refund
- Pay a $200 filing fee
- If the 2012 property taxes on such ports have not been paid, the taxes and any interest on the taxes are abated
- If taxes have already been paid, the county tax collector must notify the governing body of the county of any required refund.