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AN ORDINANCE AMENDING AND REORDAINING • SECTIONS 10-36, 10-37, 10-38 AND 10-40 OF ARTICLE IV OF CHAPTER 10, AND SECTIONS 30-11 AND 30-13 OF ARTICLE II OF CHAPTER 30, OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1976, AS AMENDED, INCREASING REAL ESTATE TAX AND RENT RELIEF FOR THE ELDERLY AND DISABLED. BE IT ORDAINED by the Council of the City of Charlottesville, Virginia: 1. That Sections 10-36, 10-37, 10-38 and 10-40 of Article IV of Chapter 10, and Sections 30-11 and 30-13 of Article II of Chapter 30, of the Code of the City of Charlottesville, 1976, as amended, are hereby amended and reordained as follows: CHAPTER 10. FINANCE AND TAXATION ARTICLE IV. REAL ESTATE TAX RELIEF FOR THE ELDERLY AND DISABLED. Section 10-36. Definitions. For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section, unless another meaning shall clearly appear from the context: Is Affidavit. The real estate tax exemption or deferral affidavit. Deferral. The percentage deferral of payment of the property tax imposed by the city allowable under the provisions of this article. Dwelling. The sole residence of the person claiming exemption or deferral; provided, however, that the fact that a person who is otherwise qualified for tax exemption or deferral by the provisions of this article is residing in a hospital, nursing home, convalescent home or other facility for physical or mental care for an extended period of time shall not be construed to mean that the real estate for which exemption or deferral is claimed ceases to be the sole dwelling of such person during such period of other residence, so long as the real estate in question is not used by, or leased to, others for consideration. Exemption. The percentage exemption from the property tax imposed by the city allowable under the provisions of this article. Permanently and totally disabled. As applied to a person claiming an exemption or deferral under this article, means a person furnishing the social security certification or medical affidavits required by section 10-39 of this Code, and who is found by the commissioner of the revenue to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of the person's life. • Taxable year. The calendar year, from January 1 through December 31, for which such property tax exemption or deferral is claimed.