No resident of the City of Keyser shall be subject to the provisions of this article for residential property for which the resident, and his or her spouse, qualifies and maintains a homestead exemption. Determination of a resident’s eligibility for exemption shall be made on a case by case basis in accordance with the property tax records kept and maintained by the Offices of the Clerk of the County Commission of Mineral County.
(Ord. 268. Passed 12-15-07.)