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4. I lease business equipment and I am contractually obligated to pay the taxes even though the leasing company is assessed for the taxes. Can I submit an application for reimbursement?

No, but the lessor may be required to repay you for taxes you paid. The law states that the claimant for reimbursement must be the "person against whom taxes have been assessed;" therefore, being obligated by a private contract to pay taxes assessed to someone else does not qualify a lessee for reimbursement under the BETR program. Lessors that have applied for and received reimbursement for any property taxes assessed on or after April 1, 2002, however, must refund to the lessee any taxes related to the reimbursement that were previously paid by the lessee.

Rev. 8/1/12

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