§ 37.100 PERCENTAGE ESTABLISHED.
   For the taxable year beginning July 1, 2001, there is hereby established a homestead credit percentage of 110% for county property taxes, which shall serve to limit the taxable assessment increase for owner-occupied dwellings to 5% over the taxable assessment of the prior year.
(1986 Code, § 263-21) (Ord. —, passed 11-27-1990; Am. Ord. —, passed 10-8-1991)