Public charter school real property tax rebate.

(a) A public charter school that leases a school facility from an entity subject to tax under this chapter shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:

(1) It is liable under the lease for the pro rata share of the tax;

(2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and

(3) The lessor paid the tax.

(b) The rebate shall be the amount of the portion of the tax paid by the public charter school.