(A) Any qualified person, firm or corporation, desiring to file a claim for exemption from ad valorem taxes of the city, in whole or in part, for any calendar year, shall file the claim for exemption in writing with the Tax Assessor/Collector at the City Hall on or before April 30 of the year.
(B) Should any person, firm or corporation fail to file the claim for exemption on or before April 30 of the year, the person, firm or corporation shall forfeit the right to claim exemption for the year and no exemption shall be allowed.
(Ord. 264, passed 2-20-79)