42-11153. Deadline for filing
affidavit
A. Except as provided in section 42-11104, subsection E, section 42-11109,
subsection B, section 42-11110, subsection B, section 42-11111, subsection H, section
42-11131, subsection C and section 42-11132, subsection C, a failure by a taxpayer who is
entitled to an exemption to make an affidavit or furnish evidence required by this
article between the first Monday in January and March 1 of each year constitutes a waiver
of the exemption.
B. If a widow, widower or disabled person whose property is exempt from tax under
section 42-11111, or an organization that is exempt from federal income tax under section
501(c) of the internal revenue code and is exempt from property tax under article 3 of
this chapter, submits a petition after the deadlines prescribed by subsection A of this
section, the person or organization may have the waiver redeemed by the county board of
supervisors at any regular meeting, except that no taxes that were due and payable before
the petition was submitted may be refunded or abated.
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