(A) Any person filing for such tax relief must file application annually with the Clerk of the town and shall include such information as asked for in the application blank prepared by the town.
(B) Such application shall be filed not later than May 1 of each year or such prior day after February 1 each year.
(C) The Clerk shall also make further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications as shall be required by the application.
(1996 Code, § 148-27)