§ 36.04 HOMESTEAD EXEMPTION.
   A city application shall not be required to be filed for exemption under the Homestead Amendment, pursuant to Section 170 of the Kentucky Constitution. In lieu of the requirement of filing a city application, any residential property owner located in the city shall make his application to the County Property Valuation Administrator pursuant to the rules and requirements of that office and all such property granted exemption in the amount established by KRS 132.810(2)(e) shall be likewise granted such exemption by the city for taxation purposes.
(Ord. 4-72, passed 2-14-72)