For the purpose of this chapter, the income of a married person shall be deemed to include the total income of his or her spouse, and only one such exemption shall be allowed in favor of a married couple. Likewise, the income of one cotenant, joint tenant, or tenant in common shall be deemed to include the total income of all other cotenants, joint tenants, or tenants in common and only one such exemption shall be granted to cotenants, joint tenants, or tenants in common, even though all of said cotenants, joint tenants, or tenants in common are 65 years of age or over or all occupy said property.
('73 Code, § 24-2) (Ord. passed 7-7-82; Am. Ord. passed 10-15-90; Am. Ord. passed 8-25-94)