7-13-2529. Exemption for nonbenefited taxpayers. (1) The following taxpayers in the television district are exempt from payment of the tax for the support of the television services of the television district upon the filing of an affidavit setting forth one of the following grounds:
     (a) The taxpayer does not receive the signal of the television translator station.
     (b) The taxpayer receives direct reception from the television station from which the television translator repeats a signal.
     (c) The taxpayer does not receive the translator signal directly but receives service through the medium of a community antenna system and does not directly or indirectly use any signal repeated by the television district as its source.
     (d) The taxpayer receives the services through the medium of a community antenna system that has a written agreement with the district relating to the transmission of district signals.
     (2) The affidavit shall be filed before September 1 with the board of trustees, who shall upon the receipt of such affidavit have the names of such persons so exempted from the tax for television services stricken from the list of taxpayers certified to the board of county commissioners. The exempted persons shall not be liable for such tax.
     (3) A similar exemption is available with respect to FM translator services. The procedure provided in subsection (1) shall be utilized for the FM exemption.
     (4) Any person or persons who shall make a false or fraudulent claim for exemption as provided in this section shall be guilty of a misdemeanor.

     History: En. Secs. 15, 17, Ch. 198, L. 1961; R.C.M. 1947, 70-422, 70-424; amd. Sec. 5, Ch. 13, L. 1979; amd. Sec. 7, Ch. 479, L. 1979; amd. Sec. 3, Ch. 72, L. 1989; amd. Sec. 1, Ch. 538, L. 1991.