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AN ORDINANCE TO AMEND SECTIONS 35-224 AND 35-226, CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1973, AS A~NDED, PER- TAINING TO ELIGIBILITY FOR TAX RELIEF FOR THE ELDERLY AND HANDICAPPED. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Section 35-224 and of Portsmouth, Virginia, 1973, be read as follows: 35-226, amended Code of the City and reordained to Section 35-224. Eligibility for exemption. An exemption shall be granted to persons eligible subject to the following conditions:~ (a) The person or persons making application must own or partially own title to the property for which exemption is claimed. (b) The person or persons making application must be permanently and totally disabled or must be sixty-five (65) years or older as of June 30 of the immediately preceding taxable year. In the case of joint ownership between spouses o cupylng such property, eligibilitp- of either spouse shall establish eligibility of both. · (c) Except as hereinafter provided, the person or persons making applications shall have owned or partially owned and occupied .the property as their dwelling' for the preceding two (2) calendar years. If the director of the social services departn~ent of Portsmouth is satisfied that such person or persons were hospitalized or institutionalized because of physical or mental illness, and their dwelling was unoccupied during such two-year period, said director shall waive such two-year occupancy requirement. (d) The person or persons making application shall nom have disposed of assets to future heirs within the preceding five (5) years if such assets would have made the applicant in- eligible under the requirements of this section. (e) The total combined income from all sources for the inuwediately preceding calendar year of the owner or owners claiming tax exemption and of the owner or owner's relatives or other household member living in the subject dwelling shall not exceed Eight Thousand, Five Hundred Dollars ($8,500.) pro- viding the first Twenty-five Hundred Dollars ($2,500.) of income of each relative other than spouse or other household member of the owner or owners who is living in the dwelling shall not be included in such total.