If the residential structure is designed to provide housing for senior citizens and handicapped persons and is sponsored or funded all or in part by the United States Department of Housing and Urban Development, the tax imposed by this chapter may be deferred by the City Council for good cause shown and for up to 18 months after the due date under § 3.32.040.
(`78 Code, § 3.32.060.) (Ord. 1593 § 3, 1981; Ord. 1467 § 3, 1977.)