Amend the bill, as and if amended, by striking SECTION 1 and inserting:
/ SECTION 1. Section 12-39-360 of the 1976 Code is amended to read:
"Section 12-39-360. Upon application from the taxpayer or his agent, a A county may must extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone. The deferment begins on the tax due date and ends ninety days after the last date of deployment. The auditor may require the taxpayer to provide proof of deployment. If the tax is paid in full within ninety days after the last date of deployment, then no interest may be charged. When the property tax amount is not paid in full within the ninety days, interest may be charged on any unpaid amount at the rate it would have accrued since the original property tax due date." /
Renumber sections to conform.
Amend title to conform.