15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim.
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/mt/title-15/chapter-30/part-23/15-30-2341·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-30-2341 . Residential property tax credit for elderly -- limitations -- denial of claim.
(1)Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.
(2)Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.
(3)Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.
(4)A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203 . If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216 .