The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§ 10-4-24.11 to 10-4-24.13, inclusive, must be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form must be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the application under penalty of perjury. The application must include the documentary evidence the county treasurer deems necessary to assure validity of the claim.

Source: SL 2022, ch 26, § 1.