§ 30-36. Homestead tax exemption for disabled.

(a)

There is hereby created an exemption of the first $5,000.00 of the market value of residence homesteads for city tax year 1981, and an exemption of the first $10,000.00 of the market value of all residence homesteads for the 1982 city tax year, belonging to a person who is totally and permanently disabled under an existing and current finding of the U.S. Social Security Administration.

(b)

In order to qualify for this exemption each person holding legal title to such residence homestead must be so disabled on January 1 of the year the exemption is claimed as shown by an appropriate certificate of the Social Security Administration.

(c)

In order to qualify for such exemption it must be claimed annually in writing on a form to be provided by the city tax assessor-collector and signed by the person claiming the exemption between January 1 and May 31 of the taxing year.

(d)

The person claiming the exemption must be actually residing upon the property which is the subject of the exemption on January 1 of the taxing year and at the time of claiming the exemption. In addition, the person claiming the exemption must have actual legal title to the property on January 1 of the taxing year and at the time of claiming the exemption.

(e)

This exemption may not be claimed if an "over 65" exemption is claimed for the same property.

(Code 1973, § 6-20; Ord. No. 995, §§ 1—5, 9-20-79; Ord. No. 1043, §§ 1—5, 2-19-81)