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(A) The Commissioner of the Revenue shall accept, review, and render a decision on the application for real estate exemption from any person or persons claiming such exemption.
(B) Any person or persons claiming exemption shall file annually with the Commissioner of the Revenue, on forms to be supplied by the county, an affidavit setting forth the name or names of the related persons occupying such real estate and that the total combined net worth, including equitable interests and the combined income from all sources, of the person or persons as specified does not exceed the limits prescribed herein. Such person or persons claiming such exemption shall file annually with the Commissioner of the Revenue, on forms to be supplied by the county, a certification that no information contained on the last preceding affidavit has changed to violate the limitations and conditions provided therein.
(C) Except as otherwise provided herein, such affidavit or certification shall be filed on or after February 1 but no later than May 1 of each taxable year in which an exemption is sought.
(D) The Commissioner of the Revenue shall also make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified in this subchapter. In addition, certified tax returns shall be produced by the applicant to establish income of financial worth.
(Ord. passed 12-11-2008) Penalty, see § 32.999