(a) Annually, and not later than April 1 of the taxable year, the person or persons seeking an alternative rate for a designated vehicle must file a Personal Property Tax Relief for the Elderly and Disabled Affidavit with the Commissioner of the Revenue. Those applying for an alternative rate for the first time (after 1991) must file on or before September 1 of the tax year for which relief is sought. The Commissioner shall have the discretion to permit applicants to file after these deadlines in cases of genuine hardship.
(Ord. 98-13. Passed 11-4-98.)
(b) The Affidavit shall set forth, in a manner prescribed by the Commissioner, the names of the vehicle owner(s) for which the alternative rate is sought, their gross combined income and the total combined net worth of the owners and spouses.
(c) If, after audit and investigation, the Commissioner determines that the person or persons are qualified for an alternative rate, he or she shall so certify to the County Treasurer who shall apply the alternative tax rate to the designated property. (Ord. 91-26. Passed 11-19-91.)