43-31-33. Application for prohibition on collection of certain single-family dwelling property taxes--Forms.
Applications for a prohibition on the collections of real property taxes under §§43-31-31 to 43-31-41, inclusive, shall be made annually on or before April first on forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of an applicant, assist the applicant in completing the forms.
Source: SL 1994, ch 339, §3; SL 2016, ch 216, §2.