The qualification shall be administered by the Commissioner of the Revenue according to the provisions of this chapter. The Commissioner is hereby authorized to make an inquiry of persons seeking such an alternative rate in conformity with the provisions of this chapter, including the requiring of answers under oath, as may be reasonably necessary to determine qualifications for the alternative rate as specified by this chapter. The Commissioner may require the production of certified income tax returns and appraisal reports to establish income and/or financial worth.
(Ord. 91-26. Passed 11-19-91.)