(1) As used in this section: (a) "Property taxes and fees due" means: (i) the taxes due on an active duty claimant or veteran claimant's property: (A) with respect to which a county grants an exemption under this part; and (B) for the calendar year for which the county grants an exemption under this part; and (ii) for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part. (b) "Property taxes and fees paid" is an amount equal to the sum of the following: (i) the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; (ii) the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and (iii) for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part.
(a) "Property taxes and fees due" means: (i) the taxes due on an active duty claimant or veteran claimant's property: (A) with respect to which a county grants an exemption under this part; and (B) for the calendar year for which the county grants an exemption under this part; and (ii) for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part.
(i) the taxes due on an active duty claimant or veteran claimant's property: (A) with respect to which a county grants an exemption under this part; and (B) for the calendar year for which the county grants an exemption under this part; and
(A) with respect to which a county grants an exemption under this part; and
(B) for the calendar year for which the county grants an exemption under this part; and
(ii) for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part.
(b) "Property taxes and fees paid" is an amount equal to the sum of the following: (i) the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; (ii) the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and (iii) for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part.
(i) the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part;
(ii) the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and
(iii) for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part.
(2) A county shall refund to an active duty claimant or a veteran claimant an amount equal to the amount by which the active duty claimant or veteran claimant's property taxes and fees paid exceed the active duty claimant or veteran claimant's property taxes and fees due, if that amount is $1 or more.
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