(a) The director shall determine the eligibility of the owner for the tax credit upon review and verification that the owner’s cesspool has been sealed and a septic tank installed and operational.
(b) The owner shall file an application therefor with the department of budget and fiscal services after installation of the septic tank is completed, the septic tank is operational, and the cesspool is permanently sealed. Application must be filed on or before September 30 preceding the tax year in which the credit would be provided.
(c) The director shall adopt rules having the force and effect of law for the administration, implementation, and enforcement of this article.
(1990 Code, Ch. 8, Art. 16, § 8-16.3) (Added by Ord. 05-02)