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® On or before September 1 of each year, the assessor shall notify the <br />participant of the accumulated sum of deferred taxes and interest. <br />® Further, should the taxpayer choose to no longer participate in the Circuit <br />Breaker or the taxpayer no longer qualifies for the deferral program, there <br />are no requirements for repayment of the funds previously deferred. That <br />repayment could be held indefinitely until the property is sold or the <br />individual is deceased. <br />4 Areas of concern. related to the Circuit Breaker include 10-year statute of <br />limitations, accruement of interest for over three years, lack of notification <br />of qualifying individuals being deceased. <br />® Research reveals that normally less than 60% of individuals deceased <br />have an estate filed, and in many cases, children, or other family members <br />then occupy the real property. <br />• At the time allowed by statute for the roll back to take place, the Collector <br />cannot pursue collection for a period of nine monfihs. However, the law is <br />not clear as to whether that is nine months from death or from discovery of <br />death. <br />