(A) In the event that the death of a qualified resident results in title being vested in a surviving widow or widower and at the time of said death the widow or widower is a qualified resident, said death shall result in only the following portion of the deferred taxes becoming due and payable:
(1) Those taxes which would otherwise have been due and payable in the years prior to the lawful marriage of the qualified resident and the surviving widow/widower.
(B) The remainder of the deferred taxes become due and payable:
(1) Within six months of the death of the widow/widower;
(2) Transfer or conveyance of the property to anyone other than a person who was a qualified resident and joint applicant at the time the deferral was first claimed;
(3) Written request of the applicant to be removed from the program.
(Ord. passed 7-3-03)