(a) The person claiming the exemption must file an application therefor with the Commissioner of the Revenue on forms provided by that office.
(b) Upon receipt of such application, the Commissioner shall proceed to determine the value and the degree of completion of the rehabilitation work. A fee of twenty dollars ($20.00) shall be assessed per application to cover the cost of processing such application.
(Ord. 84-01. Passed 1-17-84; Ord. 01-03. Passed 5-21-01.)