Mont. Code § 15-30-2341

Current through the 2023 Regular Session
Section 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.

§ 15-30-2341, MCA

Amended by Laws 2015, Ch. 308, Sec. 5, eff. 1/1/2017, and applicable to penalties assessed against taxes due or fees due for tax periods beginning after 12/31/2016.
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.
See Laws 2015, Ch. 308,Sec. 17.