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AN ORDINANCE TO AMEND SECTIONS 35-221, 35-222, 35-224 AND <br />35-225, CODE OF THE CITY OF PORTS~OUTH, 1973, PERTAINING <br />TO EXE~L~TION OF REAL ESTATE TAXES FOR CERTAIN ELDERLY PEOPLE <br />AND PERMANENTLY DISABLED PEOPLE. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> That Sections 35-221~ 35-222~ 35-224, 35-225 of the Code <br />of the City of Portsmouth.~ 19732 are hereby amended and <br />reordained to read as follows: <br /> <br />Sec~ 35-221. Definitions. <br /> <br /> For the purposes of this articler the following words and <br />phrases shall have the meanings respectively ascribed to them <br />by this section: <br /> <br />Affidavit shall mean the real estate tax exemption affidavitl <br /> <br /> Applicant means a person or persons who apply for a real <br />estate tax exemption. <br /> <br />Director shall mean %he directo~ of social servlce . <br /> <br /> Dwelling shall mean the full-time residence of the person <br />or persons claiming exemption from real estate taxes. <br /> <br /> Exemption shall mean permanent relief from the payment of <br />real estate tax owing and. due on qualifying properties in the <br />city in accordance 'with the provisions of this article. <br /> <br /> Owner shall mean any person or persons owning title or <br />parti~-~ title to real Property. <br /> <br /> ~ermanently and totally disabled person is found by the <br />Director to be unable to engage in any substantial gainful <br />activity by reason of medically .determinable physical or <br />mental impairment or deformity which can be expected to result <br />in death or can be expected to last for the duration of such <br />person's life. <br /> <br />P'roperty shall mean real property, <br /> <br /> Ta'xable year shall mean the year for which an annual <br />assessment is made and for which exemption is claimed. <br /> <br /> <br />