§ 32.057  ELIGIBILITY.
   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)