A. Reductions of assessments may be sought by application to the board by persons over the age of sixty two (62) years.
B. Application shall be made directly to the board of commissioners. Income verification shall be required. Yearly income under ten thousand dollars ($10,000.00) per household may be considered as a proper basis for a reduction in any assessment imposed. A reduction authorized for any person over the age of sixty two (62) years shall consist of one-half (1/2) a residential equivalent or sixty dollars ($60.00) annually. (Ord. 133, 1993)