75-11 TAX RELIEF FOR THE ELDERLY OR DISABLED - APPLICABILITY
An exemption of real estate tax or an assessment deferral and/or real estate tax deferral for a dwelling and the land on which it is situated, up to a maximum of one (1) acre, is provided for qualified property owners who are not less than sixty-five (65) years of age or who are under sixty-five (65) years of age and are permanently and totally disabled and who are eligible according to the terms of this Article. Persons qualifying for exemption or deferral are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth.
(Ord. No. 8-04 Amended 6-14-04-Effective 7-1-04; Ord. No. 11-04 Amended 10-11-04-04-Effective 11-1-04)