(A) All persons living within the city who are 65 years-of-age or older are hereby entitled to an exemption of $10,000 from the assessed value of their residence homesteads as such homesteads are defined by state law, if they comply with requisites of the divisions of this section.
(B) Such exemption includes those individuals who are married or unmarried and also includes those individuals living alone.
(C) In order to qualify for the exemption granted herein, all persons who will be 65 years-of-age or older on January 1 of the year in which they seek the exemption provided in this section must register in the office of the Tax Assessor/Collector between January 1 and April 30 of that year.
(D) All individuals who are eligible for the exemption provided herein must apply each year in which they want to take advantage of such exemption.
(E) The Tax Assessor/Collector shall determine the eligibility of all individuals applying for the exemption provided by this section, and his determination shall be final.
(F) The first taxable year in which any individual may qualify for the exemption herein is the taxable year beginning January 1, 1975.
(Ord. 75-8, passed 4-15-75)