§ 44-33.5-3 - Ownership.
SECTION 44-33.5-3
§ 44-33.5-3 Ownership. – The taxpayer or taxpayers applying for the senior resident property tax servicecredit program must be the owner of or have a life estate interest in therespective real estate to which the credit will apply. If the property is heldin trust, the beneficiary or beneficiaries of the trust must be the taxpayer ortaxpayers applying for the senior resident property tax service credit program.