{
It
}
The plaintiff is entitled to recover any claimed interest on special damages actually
incurred only if, no later than 30 days prior to the commencement of trial, the plaintiff extends to the
defendant a written offer of settlement and that offer is within 20% of the total amount of damages
awarded at trial against that defendant.
(3) If the conditions in Subsection (2) are satisfied, it
is the duty of the court, in entering judgment
for plaintiff in that action, to add to
31
the amount of special damages actually incurred that are assessed by the verdict of the jury, or
32
found by the court, prejudgment interest on that amount [calculated at 7.5% simple interest per
33
annum, from the date of the occurrence of the act giving rise to the cause of action to the date
34
of entering the judgment,] and to include it in that judgment. The court shall calculate
35
prejudgement interest using a per annum rate, which is S.