(a) None of the exemptions from taxation granted in §§ 8-10.3, 8-10.5 through 8-10.9, 8-10.21, 8-10.24, 8-10.26, 8-10.29, and 8-10.30 will be allowed in any case, unless the claimant has filed with the department of budget and fiscal services on or before September 30 preceding the tax year for which the exemption is claimed, a claim for exemption in a form as prescribed by the department.
(b) A claim for exemption, once allowed, shall have continuing effect until:
(1) The exemption is disallowed;
(2) The assessor voids the claim after first giving notice (either to the claimant or to all claimants in the manner provided for by this chapter) that the claim or claims on file will be voided on a certain date, not less than 30 days after such notice;
(3) The five-year period for exemption, as allowed in § 8-10.3(e) expires; or
(4) The report required by subsection (d) is made.
(c) A claimant may file a claim for exemption even though there is on file and in effect a claim covering the same premises, or a claim previously filed and disallowed or otherwise voided. However, no such claim shall be filed if it is identical with one already on file and having continuing effect. The report required by subsection (d) may be accompanied by or combined with a new claim.
(d) The owner of any property that has been allowed an exemption under §§ 8-10.3, 8-10.5 through 8-10.9, 8-10.21, 8-10.24, 8-10.26, 8-10.29, or 8-10.30 has a duty to report to the assessor within 30 days after such owner or property ceases to qualify for such an exemption for, among others, the following reasons:
(1) The ownership of the property has changed;
(2) A change in the facts previously reported has occurred concerning the occupation, use or renting of the premises, buildings or other improvements thereon; or
(3) A change in status has occurred that affects the owner’s exemption.
Such report shall have the effect of voiding the claim for exemption previously filed, as provided in subsection (b)(4). The report shall be sufficient if it identifies the property involved, states the change in facts or status, and requests that the claim for exemption previously filed be voided.
In the event the property comes into the hands of a fiduciary who is answerable as provided for by this chapter, the fiduciary shall make the report required by this subsection within 30 days after the assumption of the fiduciary’s duties or within the time otherwise required, whichever is later.
A penalty shall be imposed if the change in facts occurred in the 12 months ending September 30 preceding the tax year for which an exemption is to take effect and the report required by this subsection is not filed by the immediately following November 1. The amount of the penalty shall be $300 imposed on the November 2 preceding the tax year for which the owner or the property no longer qualifies for the exemption and on November 2 for each year thereafter that the change in facts remains unreported. In addition to this penalty, the taxes due on the property plus any additional penalties and interest thereon shall be a paramount lien on the property as provided for by this chapter.
(e) If the assessor is of the view that, for any tax year, the exemption may not be allowed, in whole or in part, the assessor may at any time within five years of October 1 of that year disallow the exemption for that year, in whole or in part, and may add to the assessment list for that year the amount of value involved, in the manner provided for by this chapter for the assessment of omitted property.
(Sec. 8-10.1, R.O. 1978 (1987 Supp. to 1983 Ed.)) (1990 Code, Ch. 8, Art. 10, § 8-10.1) (Am. Ords. 88-1, 89-129, 95-67, 96-15, 01-60, 03-05, 06-04, 07-7, 09-24, 09-32, 12-29; 20-37)