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To be eligible, a person must:
(A) Have reached his or her sixty-fifth birthday prior to January 1 of the year in which they are applying or be declared to be disabled;
(B) Own land and occupy a dwelling in the town and must be the head of the household; or
(C) Upon his or her own initiative, file an application with the Clerk of the town initially and for each year thereafter for such tax relief.
(1996 Code, § 148-24)