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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1988, BY ADDING DIVISION 2.1 TO CHAPTER 35 THEREOF, PERTAINING TO PARTIAL EXEMPTION OF REAL ESTATE TAXES FOR ELDERLY AND DISABLED PERSONS. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Chapter 35 of the Code of the City of Portsmouth, Virginia, 1988, be amended by adding thereto Division 2.1 pertaininq to partial exemption of real estate taxes for elderly and disabled persons, and reordained to read as follows: DIVISION 2.1. ELDERLY AND DISABLED PERSONS: PARTIAL EXEMPTION FROM REAL ESTATE TAXES. Section 35-170. Definitions. For the purposes of this division, the following words and phrases shall have the meanings respectively ascribed to them by this section: Affidavit means the real estate tax exemption affidavit. Applicant means a person who applies for a real estate tax exemption under this division, who is not participating the program as provided for in Division 2 cf this Chapter. Director means the Director of Social Services or his or her designee. Dwelling means a full-time residence of the person claiming exemption from real estate taxes under this division. Exemption means partial exemption from city real estate taxes for the amount by which the tax for any tax year exceeds the amount of tax on the subject dwelling for the tax year during which the owner claiming an exemption under this division was assessed in the 1993-1994 tax year or for the tax ~ear thereafter if that was when the owner claiming an exemption first qualified for such exemption. Exemption for additions or substantial improvements to the subject dwelling, the value of which is determined by the City Assessor, will be taxed at the rate currently in effect and added to the fixed annual amount together becoming the new annual fixed tax payable. Owner means any person owning title or partial title to real property.