1. The assessor shall retain a permanent file of current homestead claims filed in the assessor’s office. The assessor shall file a notice of transfer of property for which a claim isfiled when notice is received from the office of the county recorder. 2. The county recorder shall give notice tothe assessor of each transfer of titlefiled in the recorder’s office. The notice shall describe the property transferred, the name of the person transferring the titleto the property, and the name of the person towhom titleto the property has been transferred. 3. Not later than July 6 of each year, the assessor shall remit the statements and designation of homesteads to the county auditor with the assessor’s recommendation for allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit the reasons for the recommendation, in writing, to the county auditor. 4. Thecounty auditorshall forward the claims to the board of supervisors. Theboardshall allow or disallow the claims. If the board disallows a claim, itshall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim. The board is not required to send notice that a claim is disallowed ifthe claimant voluntarily withdraws the claim. 48, 49 2023amendment tosubsection4appliesretroactivelytoassessmentyearsbeginningonorafterJanuary1,2023;2023Acts,ch71,§49
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