A. A hardship shall be deemed prima facie to exist when all of the following apply:
1. The total income of the applicant and spouse according to their most recent federal income tax return, plus their tax exempt income, establishes that they are below the poverty threshold for the applicable family size, age of householder, and number of related children less than eighteen (18) years of age present, according to the most recent poverty thresholds established by the U.S. census bureau.
2. The average annual payment due for all assessments levied against the property exceeds three percent (3%) of the applicant's income as thus calculated.
3. The special assessments to be deferred exceed one thousand dollars ($1,000.00).
4. The total assets of the applicant and spouse, exclusive of the homestead, do not exceed twenty thousand dollars ($20,000.00).
B. Notwithstanding the provisions of this section, the city council may consider exceptional and unusual circumstances pertaining to an applicant not covered by the foregoing standards, but any determination shall be made in a nondiscriminatory manner and shall not give the applicant an unreasonable preference or advantage over other applicants. (New Market 2004 Code § 1-6-3)