§ 22-32. Effective date.

Latest version.

Exemption from ad valorem taxes pursuant to this article shall be effective as to such residence homesteads as may qualify under the provisions of this article from and after January 1, 1980. Eligibility for such exemption shall be determined each year as of January 1 of that year.

(Ord. No. 79-108, § 2, 8-6-79)

                    
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