Montana § 15-30-2341 Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim

Montana Statutes

§ 15-30-2341 — Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 23 Specific Tax Credits and Tax Checkoffs

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 unswo

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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 .

Montana § 15-30-2341 (Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 7, Ch. 584, L. 1981; amd. Sec. 3, Ch. 134, L. 1983; amd. Sec. 2, Ch. 559, L. 1989; amd. Sec. 4, Ch. 543, L. 1997; amd. Sec. 8, Ch. 147, L. 2009; Sec. 15-30-177 , MCA 2007; redes. 15-30-2341 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 308, L. 2015.