§ 44-33.3-3 - Ownership.
SECTION 44-33.3-3
§ 44-33.3-3 Ownership. – The taxpayer or taxpayers applying for the senior resident property tax servicecredit program must be the owner of the respective real estate to which thecredit will apply.
If the property is held in trust, the beneficiary orbeneficiaries of the trust must be the taxpayer or taxpayers applying for thesenior resident property tax service credit program.