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3. (c) The person claiming the exemption must file an application with the inspections division of the department of public works on a form provided by the inspections division. The application must be accompanied by payment of a twenty dollar fee which fee shall be applied to offset the cost of processing such application. Section 10-96. Exception for registered Virginia landmarks and designated city landmarks. Where rehabilitation of residential property is achieved through demolition and replacement of an existing structure, the exemption provided in this article shall not be granted when any structure demolished is a registered Virginia landmark; is determined by the Virginia Historic Landmarks Commission to contribute to the signif- icance of a registered historic district, or is similarly designated by the city council pursuant to section 31-139 of this Code. Section 10-97. Annual calculation of effect of exemptions. Annually on or before April 30 in each tax year, the city 08 assessor shall furnish to the city treasurer a list of all exemptions under this article effective as of the beginning of such tax year. Such list shall show the value of each applicable exemption, multiplied by the tax rate established for the year in question and extended to show the amount of the real estate tax on each such property to be exempted in each year. Section 10-98. Exemption to be credited. The treasurer shall be entitled to credit the amounts so certified by the city assessor against the total real estate taxes shown on the land book for the tax year in question and shall indicate the amount of each such exemption as a credit on the tax tickets of each qualifying property. Nothing in this article shall be construed to permit the city assessor to list upon the land book any reduced value due to an exemption provided in this article. Section 10-99. False claims. It shall be unlawful for any person falsely to claim an exemp- tion under this article or knowingly make a false statement in connection with any application for such an exemption. violation of this section shall be a class I misdemeanor.