§ 97-23. Annual application for exemption.

A. 

Application for such exemption must be made annually by the owner or by all of the owners of the property on forms to be furnished by the Village Assessors, and the applicant or applicants shall furnish the information and execute the forms in the manner required in or prescribed by such forms, and it shall be filed annually in such Assessors' office on or before the tax status date fixed by the Village.

B. 

An application for a senior citizen exemption may be filed after the taxable status date but prior to the last date for filing of grievances where failure to file a timely application resulted from hardship conditions, i.e., death or illness in the family, which actually prevent timely application.

Amended 12-14-1992 by L.L. No. 7-1992