If a person fails to filea claim or to have a claim on filewith the assessor for the credits provided in this subchapter, the person is deemed to have waived the homestead exemption and credit for the year in which the person failed to filethe claim or to have a claim on file with the assessor. 2023amendment appliesretroactivelytoassessmentyearsbeginningonorafterJanuary1,2023;2023Acts,ch71,§49
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