§ 22-35. Same—Determining date for.  


Latest version.
  • January 1 of each tax year shall be the determining date for eligibility for exemption from ad valorem taxes pursuant to this article and qualification therefor shall be determined each year as of that date. Determination of eligibility for such exemption shall be only for the year in question with each subsequent year requiring application and determination of the exemption provided for in this article for any taxable year.

(Ord. No. 79-108, § 6, 8-6-79)