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ORDINANCE tIO- 2~ ADOPTION OF AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA (2006) BY ADOPTING A NEW DIVISION 7 IN ARTICLE III THEREOF TO EXEMPT VETERANS CLASSIFIED AS 100% SERVICE-RELATED DISABLED AND THEIR SURVIVING SPOUSES FROM REAL EST ATE TAXES. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That it adopts a new Division 7 of Article III of Chapter 35 of the Code of the City of Portsmouth, Virginia to read as follows: ARTICLE III. EXEMPTIONS FROM REAL ESTATE TAXES DIVISION 7. EXEMPTION FOR DISABLED VETERANS AND THEIR SURVIVING SPOUSES. Sec.35-230. Grant of exemption for 100 percent disabled veterans. For real estate tax years beginning on or after January 1,2011, an exemption shall be granted to persons eligible on January I, 2011 and thereafter, subject to the following conditions: (1) The person applying for the real estate tax exemption must be a veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency to have a 100 percent service-connected, permanent and total disability. (2) The veteran and his or her spouse must occupy the real property as their principal place of residence. (3) A surviving spouse of a veteran eligible for this exemption shall also qualify for the exemption as long as (a) the death of the veteran occurs on or after January I, 2011, (b) the surviving spouse does not remarry, and (c) the surviving spouse continues to occupy the real property as his or her principal place of residence. (4) The qualifying dwelling which is the principal place of residence shall not exceed one acre upon which it is situated. Sec. 35-231. Application for exemption, affidavit and official documentation. (a) The veteran or surviving spouse claiming an exemption under this Article shall file with the Commissioner of the Revenue on the application provided by the city an affidavit setting forth the following: