1. (a) Form PA-30 shall be completed and filed by every applicant for a property tax deferral with the municipal assessing officials in the municipality in which the property tax deferral is claimed.

2. (b) Form PA-30 shall document that the applicant for a property tax deferral is:

   1. (1) The owner of the homestead on which the property tax deferral is claimed, in accordance with Rev 402.03; and
   2. (2) Eligible for the property tax deferral at the time of the application.
3. (c) If a property tax deferral is granted, the municipal assessing officials shall perfect the resulting lien by filing the applicant’s original Form PA-30, within 30 days, with the registry of deeds of the county in which the homestead is located.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 419.02)