§ 44-33.4-3 Ownership. –
The taxpayer or taxpayers applying for the senior resident property tax service
credit program must be the owner of the respective real estate to which the
credit will apply. If the property is held in trust, the beneficiary or
beneficiaries of the trust must be the taxpayer or taxpayers applying for the
senior resident property tax service credit program.
(P.L. 2006, ch. 348, § 1; P.L. 2006, ch. 430, § 1.)