An application for exemption under this subchapter shall be filed by the owner of the property with the County Assessor by February 1 of the assessment year in which the value added is first assessed for taxation, for each project resulting in actual value added for which an exemption is claimed. Such application for exemption shall be made on forms prescribed by the Director of Revenue of the state, supplying all information deemed necessary by said Director.
(Prior Code, § 1-9-3) (Ord. 258, passed 5-3-1982)