43-31-35. County treasurer to determine qualification of applicant seeking prohibition on collection of certain single-family dwelling property taxes.
The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to §§43-31-31 to 43-31-41, inclusive, is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under of §§43-31-31 to 43-31-41, inclusive.
Source: SL 1994, ch 339, §5.