1993 Ordinances - Laserfiche WebLink

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Permanently and totally disabled means unable to engage in any substantial gainful activity by reason of medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of the person's life. Property means real property. Taxable year means the year for which an annual ~ssessment is made and for which exemption is claimed this division. under Section 35-171. Authorized. Real estate tax exemption is hereby authorized for qualified property owners who are not less than sixty-five (65) years of age or who are permanently and totally disabled, and who are eligible according to the terms of this division. Persons qualifying for exemption are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth. Section 35-172. Administration. (a) Eligibility for exemption shall be determined by the Director of Social Services according to the provisions of this division. The Director is hereby authorized and empowered no prescribe, adopt, promulgate and enforce such rules and regulations in conformance with the provisions of this division and the laws of the Commonwealth enabling this division as may be reasonably necessary to determine qualifications for exemption. (b) The Director shall make such inquiry of persons seeking exemption, requiring answers under oath, as may be reasonably necessary to determine the qualifications and eligibility for exemption. The Director may, in addition, require the production of certified tax returns and appraisal reports to establish the income or financial worth of any applicant for exemption. Ail inquiries made by the Director and all information supplied by an applicant shall be deemed confidential and shall not be released to any person other than an employee or officer of the City having need for such information, unless otherwise ordered by a court of law.