15-1-1004. (Temporary) Homeowner's tax payment -- claim form. The department shall mail a claim form to each person owning residential property on January 1 of the claim period if the residential property, exclusive of new construction and remodeling or additions to existing improvements, increased in value by more than 15% from the 1992 tax year to the 1993 tax year. The claim form must be mailed at approximately the same time as property tax notices required by 15-16-101 are mailed. The claim form must include all information necessary for the owner of the residence to claim the homeowner's tax payment. The claim form may require information necessary for the department to verify the claim. (Terminates December 31, 1996--sec. 15, Ch. 574, L. 1995.)

     History: En. Sec. 4, Ch. 574, L. 1995.