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1983_Ordinances
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1983_Ordinances
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• shall be determined by the commissioner of the revenue and approved <br />by the city manager, and shall contain such other information as <br />may be required adequately to determine compliance with the pro- <br />visions of section 10-38 of this Code. The affidavit of any person <br />less than sixty-five years of age who is claiming an exemption <br />or deferral under this article shall be accompanied by a certification <br />from the social security administration, or if such person is not <br />eligible for social security, a sworn affidavit from two medical <br />doctors licensed to practice medicine in the commonwealth, to the <br />effect that the applicant is permanently and totally disabled as <br />defined in section 10-36 of this Code. In addition, the commissioner <br />of the revenue may make such father further inquiry of persons <br />seeking to claim exemptions or deferrals requiring answers under <br />oath and the production of certified tax returns, as may be deemed <br />reasonably necessary to determine eligibility for an exemption <br />or deferral. <br />(c) The commissioner of the revenue, after audit and <br />investigation of such affidavits, shall certify a list of the <br />persons and property qualifying for exemption or deferral and the <br />amount thereof to the City treasurer, who shall forthwith deduct <br />the amounts of such exemptions or deferrals from the real estate <br />tax chargeable for the taxable year to such persons and property. <br />• Section 10-40. Calculation of amount of exemption <br />or deferral. <br />The amount of the exemption or deferral granted pursuant to <br />the this article shall be a percentage of the real estate tax <br />assessed for the applicable taxable year in accordance with the <br />following scale: <br />Net Combined Financial Worth <br />Gross $ 0 $ 5;999 8,751 $10y999 17,501 $157990 26,251 <br />Combined to to to to <br />Income $ 57999 8,750 $107009 17,500 $15;999 26,250 $297999 35,000 <br />$12,001 to $15,000 207 207 207 207 <br />Exemption <br />Exemption <br />Exemption <br />Exemption <br />$0 to $47990 4,800 <br />100% <br />757 807 <br />597 607 <br />257 407 <br />$4;991 4,801 to <br />$37399 7,200 <br />457 807 <br />— <br />597 607 <br />— <br />357 407 <br />15% 307 <br />$57591 7,201 to <br />$47599 9,600 <br />597 607 <br />357 407 <br />297 307 <br />197 257 <br />$2;591 9,601 to <br />• $19s999 12,000 <br />25% 407 <br />14% 307 <br />107 257 <br />5;g 207 <br />Deferral <br />Deferral <br />Deferral <br />Deferral <br />$12,001 to $15,000 207 207 207 207 <br />
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