(A) Except as provided in § 34.21(C) of this code, as of the effective date hereof, owner-occupied residential property, apartments and other rental property being used as the primary residence of the occupants, where the property is currently listed by the County Assessor as having a residential exemption shall not be required to file an application to continue its status.
(B) Owner-occupied residential property, apartments and other rental property being used as the primary residence of the occupants where the property is subsequently listed by the County Assessor as having a residential exemption constructed after the effective date hereof, shall not be required to file the application required in § 34.21(A) of this code; however, should the use change from primary residence, the property shall no longer be considered exempt and an application under the provisions of this subchapter shall be required.
(Prior Code, § 1-8C-4) (Ord. 03-08, passed 5-20-2003)