MARVIN MANDEL, Governor                                   411

12-110. PAYMENT AND ADJUSTMENT OF TAXES.

(A)   TAXES PAID BY CONDEMNEE.

IF THE CONDEMNEE OR HIS PREDECESSOR IN TITLE HAS
PAID TAXES, THE CONDEMNEE IS ENTITLED TO RECEIVE FROM THE
CONDEMNOR, IN ADDITION TO THE DAMAGES AWARDED FOR THE
PREMISES TAKEN, AN AMOUNT OF MONEY WHICH BEARS THE SAME
RATIO TO THE ENTIRE AMOUNT OF TAXES ON THE PREMISES TAKEN
AS THE PART OF THE TAXABLE YEAR REMAINING ON THE DATE OF
TAKING BEARS TO THE ENTIRE TAXABLE YEAR.

(B)   ADJUSTMENT OF TAXES NOT PAID.

(1)   IF TAXES HAVE NOT BEEN PAID AND ALL THE
PROPERTY COVERED BY AN ASSESSMENT IS CONDEMNED, THE
CONDEMNOR MAY DEDUCT FROM THE DAMAGES AWARDED TO THE
CONDEMNEE AN AMOUNT OF MONEY WHICH BEARS THE SAME RATIO
TO THE ENTIRE AMOUNT OF THE TAXES ON THE CONDEMNED
PROPERTY AS THE PART OF THE TAXABLE YEAR WHICH HAS
EXPIRED ON THE DATE OF TAKING BEARS TO THE [[ENTIER]]
ENTIRE TAXABLE YEAR.

(2)    IF THE TAXES HAVE NOT BEEN PAID AND A
PART OF THE PROPERTY COVERED BY AN ASSESSMENT IS TAKEN,
THE CONDEMNOR MAY DEDUCT FROM THE DAMAGES AWARDED TO THE
CONDEMNEE AN AMOUNT OF MONEY EQUAL TO THE TAXES DUE AND
PAYABLE ON THE PORTION OF THE PROPERTY COVERED BY THE
ASSESSMENT WHICH IS NOT TAKEN PLUS AN AMOUNT OF MONEY
WHICH BEARS THE SAME RATIO TO THE AMOUNT OF THE TAXES ON
THE PROPERTY TAKEN AS THE PART OF THE TAXABLE YEAR WHICH
HAS EXPIRED ON THE DATE OF TAKING BEARS TO THE ENTIRE
TAXABLE YEAR.

(C)   SAME - DETERMINATION OF AMOUNT.

THE AMOUNT OF THE ADJUSTMENT FOR TAXES UNDER THIS
SECTION SHALL BE AS THE CONDEMNOR AND CONDEMNEE AGREE, OR
IF THEY ARE UNABLE TO AGREE, THE AMOUNT SHALL BE
DETERMINED ON PETITION OF EITHER PARTY BY A JUDGE OF THE
COURT IN WHICH THE CONDEMNATION PROCEEDING WAS FILED, OR,
IF NO PROCEEDING HAS BEEN FILED, BY A JUDGE OF A COURT OF
LAW IN A COUNTY WHERE ANY PART OF THE LAND IS LOCATED.

(D)   RESPONSIBILITY FOR PAYMENT OF TAXES.

AFTER TAXES HAVE BEEN ADJUSTED AS PROVIDED IN
SUBSECTION (B), THE CONDEMNOR SHALL PAY THE ENTIRE TAX
BILL ON THE PROPERTY TAKEN AS WELL AS ANY PROPERTY
REMAINING TO THE CONDEMNEE, LESS ANY ALLOWABLE
READJUSTMENTS OR ABATEMENTS, WITHIN 30 DAYS FROM THE DATE
THE ADJUSTMENT IS MADE. IF THE CONDEMNOR DOES NOT PAY
THE TAXES WITHIN THIS TIME, THE CONDEMNEE MAY PAY THEM
AND RECOVER THE AMOUNT SO PAID FROM THE CONDEMNOR,