7-13-2529. Exemption for nonbenefited taxpayers. (1) The following taxpayers in the television district, upon request and with the approval of the television district board of trustees, may be exempted from payment of the tax for the support of the television services of the television district on the following grounds:
     (a) the taxpayer cannot 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; or
     (c) 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 request for exemption must be filed before September 1 with the board of trustees, which, upon receipt of the request and approval of the exemption, shall remove the name of the person exempted from the tax for television services from the list of taxpayers certified to the board of county commissioners. The exempted person is not liable for the tax.
     (3) A similar exemption is available with respect to FM translator services. The procedure provided in subsection (1) must be utilized for the FM exemption.
     (4) A person making a false or fraudulent claim for an exemption provided for in this section is 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; amd. Sec. 1, Ch. 216, L. 1997.