Chapter 75 FINANCE AND TAXATION.
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)