(A) Anyone receiving an application as prescribed hereinbefore, the Commissioner of the Revenue shall approve or disapprove the application and return one of the submitted forms to the applicant so marked to indicate the action taken by the Commissioner of the Revenue.
(B) No application shall be approved for property on which any delinquent taxes remain unpaid as of August 1 in the year in which the application is submitted.
(Ord. passed 12-11-2008)