False application for assessment freeze--Assessment--Lien--Three-year bar

Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to § 10-21-33 . The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years.

Last amended: Source: SL 2008, ch 45 , § 4.

Source: view the official text

In this chapter (40 sections)

10-6-150 · Form for real estate list
10-6-151 · Equalization director's affidavit attached to real estate…
10-6-152 · Records of county auditor or treasurer authorized as tax…
10-6-153 · Delivery of updated records to boards of equalization--Open…
10-6-154 · Notice of assessment--Required information--Promulgation of…
10-6-155 · Notice to real property owners of certain increases in…
10-6-156 · Counties not in compliance--Basis of request for and…
10-6-157 · Consideration of federal income tax credits in assessing…
10-6-158 · Owner-occupied single-family dwellings--Total assessed…
10-6A-1 · Definition of terms
10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
10-6A-4 · Annual application for assessment freeze--Filing…
10-6A-5 · Applications to include supporting documents
10-6A-6 · County treasurer to determine eligibility
10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
10-6A-11 · Refund eligibility unaffected
10-6A-12 · False application for assessment…
10-6B-1 · Definition of terms
10-6B-2 · Adoption of chapter by governing board of municipality
10-6B-3 · Amount of reduction in income allowed for taxes paid
10-6B-4 · Requirements for reduction of real property taxes due on…
10-6B-5 · Survival of right to file claim
10-6B-6 · Amount of reduction of real property taxes due for a…
10-6B-7 · Amount of reduction of real property taxes due for a…
10-6B-8 · Eligibility of head of household for reduction--Requirements
10-6B-9 · Claims for reduction of real property taxes--Forms
10-6B-10 · Applicant not required to record on application amount…
10-6B-11 · Documentary evidence
10-6B-12 · Claim for reduction signed and delivered to county auditor
10-6B-13 · Reduction of taxes by county treasurer
10-6B-14 · Protest of denial of reduction--Hearing
10-6B-15 · Denial of reduction because of refund or freeze
10-6C-1 · Definitions
10-6C-2 · Prohibiting collection of certain single-family dwelling…
10-6C-3 · Application--Forms--Promulgation of rules
10-6C-4 · Documentary evidence included with application

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