1. (a) By every applicant who has:

   1. (1) Placed property in a grantor/revocable trust;
   2. (2) Equitable title in property; or
   3. (3) A life estate in property;
2. (b) With the municipal assessing officials in the municipality in which the property tax credit, exemption, or deferral is claimed; and

3. (c) Together with either:

   1. (1) Form PA-29; or
   2. (2) Form PA-30.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 419.03)