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1986 Ordinances
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1986 Ordinances
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2/6/2009 3:42:06 PM
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6/20/2001 5:33:58 PM
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Ord/Resolutions
Year
1986
Ord/Resolutions - Type
Ordinances
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AN ORDINANCE TO AMEND SECTIONS 35-224(e) AND (f); <br />35-225(c); AND 35-226 PERTAINING TO EXEMPTION OF REAL <br />ESTATE TAXES FOR CERTAIN ELDERLY PEOPLE AND PERMANENTLY <br />DISABLED PEOPLE. <br /> <br /> BE IT ORDAINED by the Council of the City of <br />Portsmouth, Virginia, that Sections 35-224(e) and <br />35-225(c); and 35-226 of the Code of the City of <br />Portsmouth, Virginia, 1973, be amended to read as <br />follows: <br /> <br />(f); <br /> <br />Section 35-224. Eligibility for exemption. <br /> <br /> (e) The total combined income from all sources for <br />the immediately preceding calendar year of the owner or <br />owners claiming tax exemption and of the owner or <br />owner's relatives or cther household member living in <br />the subject dwelling shall not exceed Twelve Thousand <br />Dollars ($12,000.) providing the first Four Thousand <br />Dollars ($4,000.) of income of each relative other than <br />spouse or other household member of the owner or owners <br />who is living in the dwelling shall not be included in <br />such total. <br /> <br /> (f) The net combined financial worth, including <br />equitable interests, as of the 31st day of December of <br />the immediately preceding calendar year, of the owner or <br />owners and of the spouse of any owner, excluding the <br />value of the dwelling and the land, not exceeding one <br />acre, upon which it is situated, shall not exceed Forty <br />Thousand Dollars ($40,000.). <br /> <br />Section 35-225. Qualifying for exemption. <br /> <br /> (c) If such person is under 65 years of age, the <br />affidavit shall have attached thereto a certification by <br />the Veteran's Administration or the Railroad Retirement <br />Board, or if such person is not eligible for <br />certification by any of these agencies, a sworn <br />affidavit by two medical doctors licensed to p~actice <br />medicine in the Commonwealth of Virginia to the effect <br />that such person is permanently and totally disabled, as <br />defined in Section 35-221 hereof. The affidavit of at <br />least one of the doctors shall be based upon a physical <br />examination of the person by such doctor. The affidavit <br />of one of the doctors may be based upon medical <br />information contained in the records of the Civil <br />Service Commission which is relevent to the standards <br />for determining permanent and total disability as <br />defined in Section 35-221 hereof. <br /> <br /> <br />
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