Special refund provision. An uncodified provision provided for a special property tax refund for a veteran who received a disability rating of 70 percent or more in 2016 or 2017 but did not receive the veteran with a disability homestead market value exclusion for assessment year 2016 or 2017. Such a veteran may apply for a refund of taxes paid in 2017 or 2018 if the veteran would have qualified for the benefit in one or both of those years. The application must be submitted to the assessor by December 15, 2019, and all taxes must have been paid in 2017 and 2018. The county assessor must verify the application and notify the county auditor if taxes must be recalculated for taxes payable 2017 and 2018. The county treasurer must issue a refund of tax paid in 2017 and 2018 equal to the difference between the taxes as initially calculated for each taxes payable year and the taxes based on the value remaining after the exclusion. Effective for refund applications received in 2019, for refunds of tax paid in 2017 and 2018.