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(b) Any taxpayer seekinq a transfer of an exemption <br />shall make application therefor on forms provided by the <br />Director. Such forms shall include an affidavit reciting the <br />facts which demonstrate eligibility for such exemption. If <br />the Director finds that the applicant is eligible for such <br />exemption, he shall so certify to the City Treasurer. ~he <br />City Treasurer shall thereupon deduct the exempted amount from <br />the applicant's real estate tax liability. The exemption <br />transfer, if granted, shall take effect from the date of the <br />filing of the transfer application. <br /> <br />Section 35-179. Notice and effect of changes in status. <br /> <br /> (a) It is the responsibility of any property owner to <br />whom an exemption has been granted to notify the Director <br />immediately of any changes in respect to income, financial <br />worth, ownership of property or other factors occurrinq during <br />the taxable year for which the affidavit is filed under this <br />division and having the effect of exceedinq or violating the <br />limitations and conditions provided in this division. Such <br />changes shall nullify any exemptions of real estate tax <br />liability for the remainder of the then-current taxable year <br />and the taxable year immediately following; provided, however, <br />when change in property ownership resulted solely from the <br />death of the qualifying individual, or sale of the property, <br />the change shall result in a prorated exemption for the <br />then-current taxable year, which prorated portion shall be <br />determined by multiplying the amount of the exemption by a <br />fraction wherein the number of complete months of the year <br />such property was properly eligible for such exemption is the <br />numerator and the number twelve (12) is the denominator. The <br />proceeds of the sale which would result in the prorated <br />exemption shall not be included in the computation of net <br />worth or income as provided in this section. <br /> <br /> (b) Upon nullification or proration as provided in this <br />section, the Director shall so certify to the City Treasurer <br />who shall proceed to collect such taxes as may be due and to <br />adjust his records accordingly. <br /> <br />Section 35-180. False Claims. <br /> <br /> Any person falsely claiming an <br />of a Class 1 misdemeanor. <br /> <br />exemption shall be guilty <br /> <br /> <br />