“Claimant” means a natural person and excludes a corporation, trust or other entity that applies for low and moderate income homeowners property tax relief. This term includes co-claimant(s) except when co-claimant is specifically stated in the rule.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED: 6-10-00 New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03; ss by #9946, eff 6-23-11 (from Rev 1201.03); ss by #12923, eff 11-26-19