Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim

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 .

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