Nothing in this chapter shall be deemed or construed to apply to any dwelling unit or trailer space which shall be used exclusively for housing elderly persons, handicapped persons, or persons whose gross income is in such a category that those persons are designated under current Federal standards, as found in the Federal Housing Acts of 1937, 1949, 1950, 1954, 1956, 1959, 1961, 1964, 1965, 1968, 1969, and 1970, to be eligible for low or moderate-income housing subsidies.
Any person claiming to construct housing which is entitled to an exemption pursuant to the provisions of this section shall file a sworn statement with the Director of Finance stating the facts upon which an exemption is granted, and, in the absence of such statement substantiating the claim, such persons shall be liable for the payment of the taxes imposed by the provisions of this chapter.
The collector shall, upon proper showing contained in the sworn statement, issue a tax receipt to such person claiming an exemption pursuant to the provisions of this section without payment to the City of the fees required by the provisions of this chapter.
The Director of Finance, after giving notice and a reasonable opportunity for a hearing to the person holding a tax receipt containing an exemption pursuant to the provisions of this section, may revoke such tax receipt granted pursuant to the provisions of this section upon evidence and proof that the holder of the tax receipt is not entitled to the exemption as provided for in this section.
(§ 1, Ord. 338-NS, eff. December 28, 1972, as amended by § 3, Ord. 343-NS, eff. January 11, 1973)