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the spouse of any or, err excluding the value of the dwelling and the land not exceedin~ one acre, upon wi~l~n ~t is situated shall not exceed Twenty-five Thousand Dollars ($25,000.00). (g) Partial ownershio (either divided or undivided) by the applicant with someone (other than his spouse) who does not qualify for exemption as required herein shall not in and of itself disqualify the app!icant's portion of the property from exemption if it ms otherwise qualified as set forth above. (h) Any portion of such real estate which is leased or rented by the applicant may not be claimed for tax exemption. Section 10-65.5. Qualifying for exemption. (a) Not later than June 21, 1974 and thereafter an- nually~ not later than the 1st day of March i~ediate!y preced- ing the taxable year in question, the person or persons claiming exemption shall, file a real estate max exemption affidavit with the Director of Social Services. (b) The affidavit shall set forth~ in a manner pre- scribed by -the director~ the owner or owners occupying the dweil-~ lng and the names of any related persons living in the dwelling and any other household me_m~ber for which exemption is claimed, their gross co..Tf0ined income, and their total combined net worth, as specified in Section !0-65.4 (e) and (f). (c) The director shall make such further inquiry as may be reasonably necessary to determine the qualifications specified herein and the eligibility of persons seeking exemption. The director may, in addition, require the production of certi- fied tax returns to establish the income or financial worth of any applicant for tax exemption. All inquiries made by the di- rector and all information supplied by an appiieant shall be deemed confidential and shall non be released to any person other than an employee or officer of the City of Portsmouth having a need to know such information, unless otherwise order- ed by a court of law. % (d) if after audit and investigation, the director determines that the person or persons are qualified for exemption, he shall so certify to the Treasurer of the City of Portsmouth, who shall deduct the amount of the exemption from the claimant's real estate tax liability and shall adjust the tax records ac- cordingly. Any remaining tax due shall be~o~_±ea~ in equal in- stallments zn accordance with Section 10-6C hereinabove.