(A)   A hardship shall be deemed prima facie to exist when the total annual special assessment amount exceeds 1% of the annual adjusted gross income of the applicant and spouse according to their most recent federal income tax return. If no such return was made, the Clerk shall require the applicant to submit other pertinent information to show that this qualification is met.
   (B)   Notwithstanding the provisions of this section, the City Council may consider exceptional and unusual circumstances pertaining to an applicant not covered by foregoing standards; but any determination shall be made in a nondiscriminatory manner and shall not give the applicant an unreasonable preference or advantage over other applicants.
(Ord. 2021-10-1, passed 10-12-2021)