(1) The first real property taxes as to which the exemption provided for by chapter 168, Laws of 1965, Ex. Sess., is applicable are the taxes levied in 1966 for collection in 1967. (2) Under existing law, taxpayers who inadvertently fail to claim an exemption under chapter 168, Laws of 1965, Ex. Sess., may not obtain a refund of the amount of exemption to which they would have been entitled.
AGO 1966 NO. 122 > Dec 6 1966