15-24-3204. Change in property -- fraudulent application

MT Code § 15-24-3204 (2019) (N/A)
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15-24-3204. Change in property -- fraudulent application. (1) A taxpayer qualifying for a property tax abatement under 15-24-3202 or 15-24-3203 shall report to the department any change to the subject property or to the gray water system under 15-24-3202 or common gray water and potable water system under 15-24-3203 that may affect the property's qualification for the tax abatement.

(2) A taxpayer who applies for a tax abatement under 15-24-3202 or 15-24-3203 and submits a false or fraudulent application for a property tax abatement is guilty of false swearing under 45-7-202.

History: En. Sec. 4, Ch. 405, L. 2011.