§ 22-36. Limitation.

Latest version.

The exemption for ad valorem taxes authorized by this article shall extend only to a residential homestead as the same may be defined by the laws of the state. Such exemptions shall be allowed only if the property in question is in fact the residential homestead of the applicant and such person has attained the age of sixty-five (65) years on January 1 of the taxable year in question. The exemption shall be granted if one (1) spouse has attained the age of sixty-five (65) years on such applicable date even though the other has not attained such age.

(Ord. No. 79-108, § 5, 8-6-79)

                    
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