The Board of Review may entertain petitions of taxpayers for temporary relief from payment of real estate taxes where the petition is based upon a demonstrated inability to pay. In the case of exemptions made to persons who, in the opinion of the Assessor and Board of Review, are, by reason of poverty, unable to contribute towards the public charges, the Assessor or Board of Review shall require as a condition to the grant of temporary exemption, a lien and agreement for reimbursement upon a form approved and provided by the City Council, which lien shall assign to the city all of the real or personal property of the beneficiary of the temporary exemption for the purpose of reimbursement to the city of the amount of taxes as are temporarily relieved by the action of the Board of Review. No lien and agreement for reimbursement shall deprive the owner of the property to whom the temporary tax exemption is granted of his or her right to freely occupy and use the property, but shall give the city, in the event the ownership of the property is transferred to another in any manner whatsoever, such an interest therein as will provide for the payment to the city of an amount equal to all taxes which would have been assessed and collected by the city against the property of the owner, had the temporary exemption not been granted.
(‘83 Code, § 33.071) (Ord. 72-009, passed 6-5-72)
Cross-reference:
Meetings and duties, see Board of Review, Charter, Sec. 7.06.