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` Pg. 3 • relative other than spouse, of such claimant owner or owners, who is living in such dwelling shall not be included in such total. (e) The net combined financial worth of such claimant owner or owners and of their relatives living in such dwelling as of December 31 of the year immediately preceding the taxable year for which the exemption is claimed does not exceed twenty thousand dollars. Net combined financial worth shall include the value of all assets, including equitable interests, exclusive of the fair market value of the dwelling for which exemption is claimed and of the land, not exceeding one acre, upon which it is situated. Section 10-39. Application for exemption; investigation of affidavit. (a) Annually, and not later than Plarch 1 of each taxable year, every person claiming an exemption under this article shall file a real estate tax exemption affidavit with the commissioner of revenue of the city. • (b) The affidavit shall set forth the names of the related persons occupying the real estate for which exemption is claimed and the total combined net worth and combined income of such persons as defined in this article. The form of such affidavit shall be determined by the commissioner of revenue and approved by the city manager, and shall contain such other information as may be required to adequately determine compliance with the provisions of §10-38. The affidavit of any person less than sixty-five years of age who is claiming an exemption under this article shall be accompanied by a certification from the Social Security Administration, or if such person is not eligible for social security, a sworn affidavit from two medical doctors licensed to practice medicine in the Commonwealth, to the effect that the applicant is permanently and totally disabled as defined in §10-36. In addition, the commissioner of revenue may make such further inquiry of persons seeking to claim exemptions requiring answers under oath and the production of certified tax returns, as may be deemed reasonably necessary to determine eligibility for an exemption. (c) The commissioner of revenue, after audit and investigation of such affidavits, shall certify a list of the persons and • property qualifying for exemption and the amount thereof to the city treasurer, who shall forthwith deduct the amounts of such exemptions from the real estate tax chargeable for the taxable year to such persons and property.