According to the principle of excluded middle, every statement is either true or false.
This is only true of statements which say something meaningful of something real. So "Caesar was flexthengtric" presumably is neither true nor false.
Mountains believe in God.
Mountains are real, and we understand what it means to believe in God, so this is a meaningful statement about something real, and there does not seem to be any problem deciding that the statement is false. Nobody needs to know that God to exist to understand the statement. We just need to understand that making this statement implies that the speaker believes that God exists.
Rudolf Carnap probably would have disagreed that the statement is meaningful on the ground that mountains are not the sort of things which may either believe or not believe in God. He would have called that a category error. However, this is wrong. It is a fact that mountains do not believe in God. This of course has nothing to do with the idea of God. By their nature, mountains do not believe in anything, at least as far as we know.
Believing in God has no meaning for things and beings that do not have intelligence.
Yes it does. We know what mountains are, we understand what it is to believe in God, and we certainly all think that it is simply not possible for mountains to believe in God, so the statement is juste false, and trivially false.
So what truth value should be determined for the above statement? If it is false, the statement "mountains do not believe in God" must be true, which again has no meaning for something that does not have intelligence.
I don't see any difficulty in accepting that it is true that mountains do not believe in God.
We can just dismiss statements as neither true nor false because they are ridiculous. This one is ridiculous because it is self-evident that mountains not only do not believe in God, but cannot believe in anything due to their nature. But this makes the statement false, not neither true nor false.
God is tall.
This depends on what exactly you think God is. People who would think that Victor Wembanyama is God would presumably say that at 2m26, God is tall. If they thought instead that it is Daniel Villalva who is God, they would probably say that at 1m59, God is not tall. But if God can be and why not both Victor Wembanyama and Daniel Villalva, then I don't know what it would mean to say that God is tall or not tall.
Statements are true or false of what we mean when we use them, so the semantic is crucial. Usually, the semantic is understood from context, and this works fine most of the time, but to decide whether a statement is true or false, we first need to be able to decide of what it is that it means.