Section Rev 420.02 - Form PA-30, "Elderly and Disabled Tax Deferral Application"(a) Form PA-30 shall be completed and filed by every applicant for a property tax deferral with the municipal assessing officials in the municipality in which the property tax deferral is claimed.(b) Form PA-30 shall document that the applicant for a property tax deferral is: (1) The owner of the homestead on which the property tax deferral is claimed, in accordance with Rev 402.03; and(2) Eligible for the property tax deferral at the time of the application.(c) If a property tax deferral is granted, the municipal assessing officials shall perfect the resulting lien by filing the applicant's original Form PA-30, within 30 days, with the registry of deeds of the county in which the homestead is located.N.H. Admin. Code § Rev 420.02
Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 419.02 )