During the tax year for which a tax credit is granted to an owner of property pursuant to this article, if:
(1) Title to the property is transferred to a new owner by gift, sale, devise, operation of law, or otherwise, except when title is transferred to a qualified surviving spouse; or
(2) The requirements of § 8-13.2 under which the credit was granted are no longer met;
then the tax credit will be revoked and the owner will owe property taxes in the amount of the tax credit. The additional taxes will be billed and be deemed delinquent if not paid within 30 days after the date of mailing of the tax bill, or if the credit is revoked within the tax year for which the credit was granted, within 30 days after the date of mailing of the tax bill, or on or before the next installment payment date, if any, for such taxes, whichever is later.
(1990 Code, Ch. 8, Art. 13, § 8-13.6) (Added by Ord. 03-28; Am. Ords. 07-20, 16-20)