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1990_Ordinances
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Section 10-37. Purpose of article. <br />• It is hereby declared to be the purpose of this article to <br />provide real estate tax exemptions or deferrals for qualified <br />property owners who are not less than sixty-five years of age or <br />permanently and totally disabled and who are otherwise eligible <br />according to the terms of this article. Pursuant to the authority <br />of Section 56-9697l 58.1-3210 of the Code of Virginia, the city <br />council finds and declares that persons qualifying for exemption <br />or deferral hereunder are bearing an extraordinary real estate tax <br />burden in relation to their income and financial worth. <br />Section 10-38. Qualifications for exemption or deferral. <br />Exemption or deferral pursuant to this article shall be <br />granted to persons and for property complying with the following <br />provisions: <br />(a) The title to the property for which exemption or deferral <br />is claimed is held, or partially held, by the person or persons <br />claiming such exemption or deferral, as of January 1 of the taxable <br />year for which such exemption or deferral is claimed. <br />(b) The dwelling for which the exemption or deferral is <br />claimed is occupied as the sole dwelling of such claimant or <br />claimants. <br />• (c) If the dwelling for which the exemption or deferral is <br />claimed is a mobile home, the owner's intention that it be <br />permanently affixed must be shown by the facts that: <br />(1) It is located on land owned in whole or in part by the <br />owner of the mobile home, his or her spouse, parent or child, and <br />is connected to permanent water or sewage lines or facilities; or <br />(2) Whether or not it is located on land owned by persons <br />described in paragraph (1) above, it rests on a permanent <br />foundation and consists of two or more mobile units which are <br />connected in such a manner that they cannot be towed together on <br />a highway, or consists of a mobile unit and other connected rooms <br />or additions which must be removed before the mobile unit can be <br />towed on a highway. <br />(d) The head of household claiming such exemption or deferral <br />is sixty-five years of age or older, or permanently and totally <br />disabled as of December 31 of the year immediately preceding the <br />taxable year for which the exemption or deferral is claimed. <br />(e) The gross combined income from all sources of such <br />claimant owner or owners of such dwelling living therein, and of <br />their relatives living in such dwelling, for the immediately <br />preceding calendar year does not exceed the sum of twelve fifteen <br />thousand dollars in the case of exemption claimants, or fifteen <br />• eighteen thousand dollars in the case of deferral claimants; <br />provided, that the first five-thettsand seven thousand five hundred <br />dollars of any income received by any claimant owner as permanent <br />`a <br />
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