No exemption from taxation on the valuation of real property, as in this article provided, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the Tax Assessor. All applications must be filed with the Tax Assessor’s Office between January 1 and March 15 following the date of assessment for the year for which the exemption is claimed; provided however, that for the year following the December 31, 2018 assessment date, all applications may be filed with the Tax Assessor’s Office between January 1 and July 15, 2019. The Tax Assessor may at any time inquire into the right of a claimant to the continuance of an exemption hereunder, and for such purpose he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to the continuance of such exemption.
(‘73 Code, § 24-3) (Ord. passed 7-7-82; Am. Ord. 2018-14, passed 8-20-18; Am. Ord. 2019-12, passed 7-1-19)